Member share computation in association income: deduct member remuneration, apportion balance, and allocate shares head-wise. Any remuneration paid to a member is first deducted from the association's total income, the balance apportioned to members by entitlement, and the deducted remuneration is then added to an apportioned profit or adjusted against an apportioned loss to yield the member's share. That share must be apportioned to the same heads of income as the association, and interest on capital borrowed by a member for investment in the association is deductible when computing the member's share under Profits and gains of business or profession; 'paid' follows the applicable accounting method.