Step 1: Partnership's gross revenue
Category |
Amount |
|---|---|
Work out the partnership's gross revenue as shown in the partnership's accounts |
$ |
Step 2: Total gross revenue
Work out the following amounts included in a
Do not include these amounts in the ratio:
Category of gross revenue |
Amount |
|---|---|
Amounts already assessed in Australia |
$ |
Amounts from a branch in a listed country |
$ |
Dividends out of profits previously attributed |
$ |
Trust amounts |
$ |
Total in b |
$ |
Step 3: Other gross revenue
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 |
|---|---|
Revenue from commodity contracts |
$ |
Revenue from exchange gains |
$ |
Revenue from other asset disposals |
$ |
Revenue from other asset disposals |
$ |
Total in c |
$ |
Step 4: Net gains included in gross turnover
Work out net gains included in gross turnover
Do not count amounts that fall into the categorises in Step 2
Category of net gain |
Amount |
|---|---|
Net commodity gain |
$ |
Net exchange gain |
$ |
Net gain from other asset disposals |
$ |
Total in d |
$ |
Gross turnover of the partnership in A |
$ |