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  • Item 2 Description of main business activity



    This information may not apply to the current year. Check the content carefully to ensure it is applicable to your circumstances.

    End of attention

    Item 2 Description of main business activity label from Company tax return 2014

    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.


    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


    • Clubs – licensed 

    Organisations mainly engaged in providing hospitality services to their members. These hospitality services include gambling, sporting or other social or entertainment facilities.


    • 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


    • Clubs – not licensed, hospitality, with staff


    As above


    • 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.


    • 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


    • 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).


    • chambers of commerce
    • law societies
    • retailers associations
    • societies of accountants
      Last modified: 10 Feb 2017QC 40743