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before completing the next page about your Revenue Range.
Calculating Revenue
Assessable Revenue means the total revenue recognised on an accrual basis using Management Accounts (audited figures are not required), exclusive of Goods and Services Tax (GST) and any other sales taxes, for the period to 30 June for the member’s Australian operations.
Assessable Revenue excludes: finance income, gains on disposal of assets, insurance recoveries, grants and donations not earned from customer contracts, unrealised fair‑value gains, extraordinary or non‑recurring items.
Multi-entity rule: Where a corporate group has multiple Australian entities, Assessable Revenue is the aggregated revenue of the included entities, with intra group sales/transfers excluded.
Relative New or Start ups or Pre-Revenue: If there is little or no trading history (for example, a start-up or new entrant to the Medical Manufacturing and/ Distribution line of business), use a good faith twelve-month reasonable forecast value.