Item 2 requires an entity to describe as accurately as possible the business activity from which it derives the most gross income.
Write at B the appropriate industry code for the entity’s main business.
For a full listing of industry codes, see Business industry codes 2014.
Common error: inappropriate industry code
An inappropriate industry code is entered at B.
Consequence of this error
An incorrect code may result in your organisation:
- not receiving a necessary service or material from us
- being inappropriately selected for audit.
Solutions
Write the code that most accurately describes your business activity.
Industry codes commonly used by taxable non-profit member-based organisations are listed in the following table.
Industry codes commonly used by taxable non-profit member-based organisations
Code and description
|
Organisations covered
|
45301
|
Organisations mainly engaged in providing hospitality services to their members. These hospitality services include gambling, sporting or other social or entertainment facilities.
Examples:
- community clubs – mainly hospitality
- football clubs – mainly hospitality
- hospitality clubs or associations
- leagues clubs – mainly hospitality
- RSL clubs – mainly hospitality
- social clubs in association with hospitality
- sporting clubs or association in association with hospitality
- sports clubs – mainly hospitality
- workers clubs – mainly hospitality
|
45302
- Clubs – not licensed, hospitality, with staff
|
As above
|
95599
- Automobile association operation
- Clubs not elsewhere classified – not licensed, for promotion of community or sectional interests
- Consumers associations operation
|
Organisations mainly engaged in activities which promote the interests of their members (except religious, business and professional, and labour association services). Also included are organisations not elsewhere classified providing a range of community or sectional interests or in providing civic and social advocacy services.
Examples:
- car clubs and motor vehicle associations
- clubs for the promotion of community or sectional interests (except recreation, sport or hospitality clubs)
- discount buying schemes – by clubs or associations
- military services clubs (except hospitality)
- social clubs
- youth clubs and associations
|
95510
- Business associations
- Professional associations
- Trade association operation – except trade union
|
Organisations mainly engaged in promoting the business interests of their members (except of organised labour associations and union members).
Examples:
- chambers of commerce
- law societies
- retailers associations
- societies of accountants
|
