Does a Toastmasters Club need an ABN?
The Australian Business Number (ABN) is the single identifier that businesses and non-profit organisations use to deal with the ATO and other organisations. A Toastmasters Club is an entity carrying on an enterprise and as such can register for an ABN. To paraphrase the ATO information, the fact that activities of a Club are limited to supplying educational services to members of the Club does not prevent those activities being regarded as being in the form of a business. Although Toastmasters Clubs are not registered for GST and are income tax exempt, many do find it necessary to have an ABN to facilitate conduct of their affairs. For example an ABN is necessary for a club to register a club.org.au domain name for a Club website. An ABN is also required when a Club has to raise invoices in cases such as; • For members whose fees are paid by their employers. • For Speechcraft students whose fees are paid by their employers • Clubs that are also sub-Clubs of venues such as RSL or Cathol
