Street talk confirms CW tendering out wholesale business, page-27

Yes, we are all aware of the high costs of rents, energy and wages plus on costs but most of the successful Pharmacies such as Priceline use the prescription traffic to sell perfumery, gifts and vitamins of suspect value to make their real money. I've seen small town pharmacies with a population of barely 3000 appearing to thrive on lower rents and perfumery sales and gifts. As always no one really wants to move to live in country towns so it seems too many pharmacists want to live and work in the same main city areas creating their own overcrowding problems which guarantee rents will always stay high.

What puzzles me is how Treasury has assumed that most of those 15% are not making money. Who gives them the figures and how are those figures examined more closely by Treasury. Some people might own the real estate paying themselves higher rent to cover interest and thereby not making a taxable profit. How would treasury get access to private ATO returns to make any valid conclusions?