• Item 15 Licensed clubs only



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

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    'Item 15 Licensed clubs only' label from Company tax return 2011

    Write the percentage (in whole figures) of total income attributable to non-members at A Percentage of non-member income item 15.

    Common errors: percentage shown incorrectly or item left blank

    There are two main errors:

    • showing an incorrect percentage
    • not writing any percentage.

    Consequence of these errors

    Errors in item 15 could lead to:

    • you paying an incorrect amount of tax
    • incorrect targeting of audits.


    The percentage of non-member income is the total non-member income divided by the total income, multiplied by 100.


    The percentage entered at this item differs to the percentage calculated by the Waratahs formula where:

    • total income includes non-member income such as bank interest
    • more than one method of apportionment has been used.
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    For an explanation of the Waratahs formula, refer to Waratahs formula in our guide Mutuality and taxable income.

    Last modified: 20 Jul 2015QC 24465