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 don't have to lodge an income tax return, unless specifically requested. If the non-profit company doesn't need to lodge an income tax return, they need to notify us a return is not necessary.
For taxable not-for-profit organisations required to lodge an income tax return, see Income tax returns for not-for-profit organisations.
For more information, see:
Continue to: 16 Life insurance companies and friendly societies only
Return to: Instructions to complete the Company tax return 2024