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CAA Annual Report : 2013 Annual Report
19 2. DEFICIT Operating Deficit has been determined after:- (a) Including in Operating Revenue: Interest Received 213,580 262,336 Advertising Receipts 173,723 178,455 Sale of Supplies (net) 2,355 7,026 Referral Fees 947,280 912,417 Endorsement Fees 284,698 306,041 Events Income 278,307 338,047 CPD Income 19,971 25,980 Members Subscriptions 1,556,907 1,493,635 Sundry Income 18,886 24,890 TOTAL REVENUE 3,495,707 3,548,826 (b) Charging as Expenses: Depreciation of Fixed Assets - Plant & Equipment 28,762 25,046 Auditor's Remuneration 10,800 10,000 Transfers to/(from) Provisions: - Long Service Leave 18,042 15,874 - Annual Leave 28,287 6,621 Legal Fees 70,810 34,887 Loss on sale of Assets - - (c) During the year the company transferred $106,337 from the provisions made in past years and offset this against current year expenditure for public education and promotion. 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 1,690,646 1,739,619 Less: Proportion of expenses attributable to non-members 1,294,897 1,144,830 395,749 594,789 Less: Other deductible expenses 275,991 334,617 119,758 260,172 Income Tax applicable to above at tax rate of 30% 35,927 78,051 Total income tax expenses 35,927 78,051 2013 2012 $ $ FINANCIAL ACCOUNTS AND REPORTS OF CHIROPRACTORS' ASSOCIATION OF AUSTRALIA (NATIONAL) LIMITED FOR THE YEAR ENDING 30 JUNE 2013
2014 Annual Report
2012 Annual Report