16/4/2003

Dear Tyn,

Re: Incorporation.

Question?

How do the communities that have incorporated, 'Sydney and Melbourne, determine and register their membership in a way, that one, meets the legal requirements under the 'Associations Incorporation Act,' ( I'm reading 'Model Rules' in the Queensland 'Incorporated Associations Manual'), two, complies with the requirements of the Taxation office, and three, remains appropriate and acceptable to the communities and the present P.W.K, aspirants, guests therein?.

On the Gold Coast we are operating as an unincorporated association.

The name of this association (created as an entity able to hold a public liability policy) is the 'Inhouse Cinema Projection Club' ( don't ask)

With a tax responsibility to assess now for I.C.P, based on the income received from non-members, e.g. guests, we therefore need to register who is a member of I.C.P. Income from members of an association is generally not assessed as taxable income.

We currently do this using the existingGold Coast 'Mailing List' form.

People becoming members of the Gold Coast community, through filling in a mailing list form, become de-facto (as a legal device only) members of I.C.P

This is done automatically without notification or recourse to written application, therefore hopefully avoiding the issue of 'becoming a member of a club'.

I'm interested in how the above communities, in 'incorporating', have approached this problem and would appreciate your feedback.

J.