What counts as revenue when working out our tier?

Revenue is calculated under Australian Accounting Standards, before any tax liabilities.

Included (if from ordinary activities): membership fees and subscriptions, service fees, interest, government and other grants, donations, bequests, sales of goods, and other fundraising inflows.

Excluded: gains on the sale of non-current assets (for example club property), unrealised gains (for example revaluations), and amounts collected on behalf of third parties.

Source: Consumer Protection WA, Tiered financial reporting (https://consumerprotection.wa.gov.au/inc-guide-incorporated-associations-western-australia/tiered-financial-reporting).