I missed this when first posted. I am looking at the financial statements for the first time, but I am pretty certaint they don’t include the individual Kingdom Halls, as they have their own separate financial statements (and the numbers would be too low, otherwise).
What really stood out for me in the 2017 statement is that “Related Entity Loans” makes up A$16.8 million of the A$25.4 million of total assets (66%), and at the same time, A$9.4 million out of A$10.4 million (90%) of total liabilities. The notes to the statement give no explanation. However, some might recall that the UK accounts revealed the Aust branch did give the UK branch (IBSA) an interest free unsecured loan of £2,927,881 a couple of years ago.
Without details of these “Related Entity Loans”, it is hard to know what is going on.