Apportionable revenue is revenue that comprises both assessable and non-assessable income.
This revenue needs to be separated using a practical and suitable method.
Revenue that may need to be apportioned includes:
- drinks sold at the bar to members and non-members
- meals sold to members and non-members at an organisation's restaurant/bistro
- fees from members and non-members using the organisation's facilities, such as gyms, pools and squash courts
- amounts members and non-members pay to attend dinners, parties, dances or social functions arranged by the organisation
- amounts members and non-members pay to attend a talk, workshop or presentation arranged by the organisation
- member and non-member proceeds from a raffle
- gaming income derived by an organisation from members and non-members where the organisation owns and operates the gaming machines.
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