Here is the base calculation for Australia.
Based on a $130 Canadian retail price, 40% discount to the Distributor, 30% discount to the retailer, 10% GST, CAD/AUD exchange rate at parity:
There are three transactions: Distributor buying the devices from Kobo, the retailer buying the devices from the distributor and the customer buying the device from the retailer.
$160 Australian Retail Price:
Code:
Type From To Amount Kobo Dist Retail Cust Tax
---- ------ ------ ------ ---- ------ -------- -------- -------
Cost Dist Kobo 78. 78. - 78.
GST Dist Tax 7.8 - 7.8 7.8
---- ------ ------ ------ ---- ------ -------- -------- -------
Cost Retail Dist 91. 91. - 91.
GST Retail Dist 9.1 9.1 - 9.1
GST Dist Tax 9.1 - 9.1 9.1
GST Tax Retail 9.1 9.1 - 9.1
---- ------ ------ ------ ---- ------ -------- -------- -------
Cost Cust Retail 145.45 145.45 - 145.45
GST Cust Retail 14.55 14.55 - 14.55
GST Retail Tax 14.55 - 14.55 - 14.55
---- ------ ------ ------ ---- ------ -------- -------- -------
Total 78. 5.2 54.45 - 160. 22.35
---- ------ ------ ------ ---- ------ -------- -------- -------
Type From To Amount Kobo Dist Retail Cust Tax
$143 Australian Retail Price ($130 ex GST):
Code:
Type From To Amount Kobo Dist Retail Cust Tax
---- ------ ------ ------ ---- ------ -------- -------- -------
Total 78. 5.2 39. - 143. 20.08
Analysis to follow...