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  • Item 3 Aggregated turnover less than $20 million



    This information may not apply to the current year. Check the content carefully to ensure it is applicable to your circumstances.

    End of attention

    At Part E, item 2,if you have printed X in the box at the right of No, you must complete item 3 and show details for your company and all entities connected with your company, or that are affiliates of yours, during the 2011-12 income year.

    Write your company name and tax file number (at a item 3), and (if any) the names and tax file numbers of all entities that are connected with, or are affiliates of, your company at any time during the year in Part E item 3.

    Attach an additional table if you are connected or affiliated with more than three other entities.

    In the column Annual turnover, write the amount of each entity's annual turnover, as defined in section 328-120 of the ITAA 1997.

    If you have used an additional table, add up the annual turnovers for each of the entities listed on the additional table and include the sum of these amounts at row e.

    To correctly calculate aggregated turnover, you will need to make an adjustment if any amounts shown in the Annual turnover column relate to:

    • ordinary income amounts derived from dealings between yourself and any entities you have listed in item 3
    • ordinary income amounts derived from dealings between two or more other entities you have listed in item 3
    • ordinary income amounts derived by entities you have listed in item 3 while they were not connected with you and were not your affiliates.

    At row f, show the total amount included in the Annual turnover column which requires an adjustment due to the points described above.

    At label AT 'Aggregated turnover' write the amount calculated in the following worksheet:

    Worksheet 2

    Your company turnover



    Connected/affiliated entity turnover



    Connected/affiliated entity turnover



    Connected/affiliated entity turnover



    Connected/affiliated entity turnover total from additional table



    Adjustments required as a result of exclusions from aggregated turnover



    Aggregated turnover




    Last modified: 21 Dec 2012QC 26005