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15. Licensed clubs only

Last updated 17 January 2023

Instructions to complete the income attributable to non-members of licensed clubs.

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.

Continue to: 16. Life insurance companies and friendly societies only

QC