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Apportionable revenue

Last updated 3 December 2018

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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