Step 1 |
Work out the partnership's gross revenue as shown in the partnership's accounts. |
a $ |
Work out the following amounts included in a. Do not include these amounts in the ratio. |
Category of gross revenue |
Amount $ |
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Amounts already assessed in Australia |
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Amounts from a branch in a listed country |
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Dividends out of profits previously attributed |
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Total: |
b $ |
Step 3 |
Work out the following gross amounts included in a. Do not count amounts already excluded under step 2. The net amounts are added back at step 4. |
Category of gross revenue |
Amount $ |
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Revenue from commodity contracts |
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Revenue from exchange gains |
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Revenue from other asset disposals |
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Total: |
c $ |
Work out net gains included in gross turnover. Do not count amounts that fall into the categories in step 2. |
Category of net gain |
Amount $ |
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Net commodity gain |
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Net exchange gain |
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Net gain from other asset disposals |
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Total: |
d $ |
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Gross turnover of the partnership (a - b - c + d) |
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