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 are subject to special tax rules. For more information, see Mutuality and taxable income.
Non-profit companies that are resident 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 2021.
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