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Choosing an apportionment method

Last updated 3 December 2018

Before choosing one or more methods, it is important that you correctly identify whether an individual is a member or non-member as the separation of the apportionable items relies on this accurate identification. To determine if someone is a member, see Meaning of member.

Apportionment methods include:

  • simple methods
  • the Waratahs formula
  • other methods.

The method (or methods) your organisation chooses must reasonably and accurately reflect its revenue and expenses.

An organisation may use one or more methods to separate its apportionable items for the year in question.

Example: Simple methods and Waratahs formula

The Alizarin Society separates its apportionable items into member and non-member amounts using simple methods only – see Case study 1.

However, the Celadon Club uses both simple methods and the Waratahs formula to separate its apportionable items – see Case study 2.

End of example

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