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CAA Annual Report : 2011
17 2. SURPLUS Operating Surplus/(Deficit) has been determined after:- (a) Including in Operating Revenue: Interest Received 258,822 187,180 Advertising Receipts 166,492 158,628 Sale of Supplies (net) 5,594 2,204 Referral Fees 831,323 832,764 Endorsements Fees 419,731 348,906 CPD Income 252,843 211,211 Members Subscriptions 1,416,943 1,332,381 Sundry Income 8,786 19,156 TOTAL REVENUE 3,360,535 (b) Charging as Expenses: 3,092,430 Depreciation of Fixed Assets - Plant & Equipment 24,240 24,674 Auditor’s Remuneration 11,000 Transfers to/(from) Provisions: 9,000 - Long Service Leave 11,831 17,365 - Annual Leave 5,307 8,443 Legal Fees 69,315 70,467 Loss on sale of Assets - 2,814 3. INCOME TAX The company is liable for income tax only on income derived from non-members and from investments with outside entities. INCOME TAX EXPENSE The amount set aside for income tax in the profit & loss account has been calculated as follows: Proportion of income attributable to non-members 1,712,195 1,567,468 Less: Proportion of expenses attributable to non-members 1,211,178 1,124,032 443,436 501,017 Less: Other deductible expenses 291,618 336,838 106,598 209,399 Income Tax applicable to above at tax rate of 30% 62,820 31,979 Income Tax overprovided last year - (1,180) Total income tax expenses 62,820 30,799 2011 2010 $ $ FINANCIAL ACCOUNTS AND REPORTS OF CHIROPRACTORS’ ASSOCIATION OF AUSTRALIA (NATIONAL) LIMITED FOR THE YEAR ENDING 30 JUNE 2011
2012 Annual Report