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  • 15. Licensed clubs only

    A – Percentage of non-member income

    Write at A the percentage, in whole figures, of total income attributable to non-members.

    Clubs, societies and associations

    Taxable clubs, associations, societies and organisations are generally treated as companies. Such companies can be either non-profit or other taxable companies depending on the company’s constituent documents and purposes.

    Non-profit companies that are Australian residents and have taxable income of $416 or less do not have to lodge an income tax return, unless specifically requested.

    For taxable not-for-profit organisations required to lodge an income tax return, see Guide to company tax return for not-for-profit organisations 2022. Also, for more information on mutuality see Mutuality and taxable income.

    For more information, see Company tax rates.

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    Last modified: 18 Jan 2023QC 67979