Clubs minutes, July 2011

2. Endorsement of the minutes from the previous meeting 21 March 2011

John McCallum pointed out in agenda item 7, with regards to the Word Investments case, that the minutes did not portray the discussion of separate legal entity and licensed clubs.

Lisa Evans noted that the minutes did not record discussion on whether a club could use a different apportionment method (Waratahs or Credits Payout Method) for its different sites if it was able to demonstrate a separated membership for those different sites (which Mingara does for its three destinations) and that a club can change which method it uses year on year depending on which method provides the club with the greater benefit.

Mark Campbell agreed that the discussion took place and recalled reading from the Mutuality and taxable income guide that a club may adopt another method of apportionment. The minutes will be updated to include a note on the discussion.

Jason Aitchison advised that the secretariat and chair will endeavour to distribute the draft minutes of the current meeting within two weeks, while memories are fresh of those who attended.

Action item	1
Description	Brendan Lavery to follow up with John McCallum to clarify the discussion around the Word Investments case from the previous meeting. Brendan Lavery will then update the minutes from the previous meeting of 21 March 2011.
Responsibility	Brendan Lavery / John McCallum
Due date	Completed

Action item	2
Description	Brendan Lavery to follow up with Lisa Evans and Mark Campbell to clarify the discussion that involved Sam Naidu around pokey machine jackpots and credits payout methods. Brendan Lavery will then update the minutes from the previous meeting of 21 March 2011.
Responsibility	Brendan Lavery / Lisa Evans / Mark Campbell
Due date	Completed

Action item	3
Description	Distribute draft minutes for the current Clubs Forum meeting of 20 July 2011 within two weeks of the meeting.
Responsibility	Brendan Lavery / Jason Aitchison
Due date	3 August 2011

Sections within Agenda items

• 1. Welcome, apologies and introductions
• 2. Endorsement of the minutes from the previous meeting 21 March 2011
• 3. Non-profit self governance tool
• 4. Non-profit reform
• 5. An overview of the role of the ATO following key budget announcements for the sector, and recent ATO views on charities - Draft Ruling 2011/D2
• 6. Better targeting of not-for-profit tax concessions - Treasury discussion paper
• 7. Recoupment of tax losses: How does the continuity test work for a corporation limited by guarantee with members?
• 8. PAYGW update
• 9. Around the traps