ato logo
Search Suggestion:

15. Licensed clubs only

Last updated 24 July 2023

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

A – Percentage of non-member income

Write at item 15 – label 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.

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