Australian Taxation Office Requirements

Guideline comments only.

A number of clubs have received letters from the Federal Government Australian Tax Office advising them of the possibility that they may be required to file a tax return. 

If you are running a business then you need to submit a tax return.

If you are only generating business for club members then you maybe exempt from submitting a tax return..

If you sell fertilisers to non members for a profit that maybe considered as a business then the Club would be required to submit a tax return.

Clubs may apply for tax exempt status using the ATO form (link below). 

Whatever happens clubs must not ignore this issue in the hope that it will just go away.

The issue is complex and QCGC doe not have the expertise or authority to provide definitive advice on how clubs should proceed. 

Clubs with concerns could take the following actions;

  • Check out the ATO website. Insert the number 23099 in the search tab at the top and this should take you to the relevant page to start.
  • Contact the ATO to ask specific questions. The ATO has a section dedicated to not for profit organisations. Be sure to take note of the date of your inquiry and the person to whom you spoke.
  • If you have access and/or can afford it you might consult a tax accountant or lawyer for advice.

It may be worthwhile to modify your club’s “Articles of Association” in your constitution and rules in order to take into account the definitions of types of community associations listed on the ATO website.

You might also find it useful to differentiate income derived from within your club i.e. from your members from income derived from outside sources e.g. interest, plant sales to the general public et.

You may need  to tell ATO who are the Club's Public Officers representatives

Taxation Tax Exemption Declaration

ATO Taxation Self Assessment form 

ABN and Web sites

Many clubs have an ABN number as a result of registration  withthe Office of Fair Trading.  You can discover the ABN number by searching the Internet.

Most businesses in Australia operate a corresponding website. This might be simply for informational purposes or to sell products online. In either event, it’s important that the details you provide are accurate and up to date. If you apply for a domain name that ends with or, then you will need to provide your ABN upon registration. However, once you have registered your domain name, there is no legal requirement for you to display your ABN on your website. However, certain documents on your website such as your terms and conditions and privacy policy will contain your ABN. In any event, it is best practice to show your ABN on your website.

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