IT IS TIME TO PREPARE FOR CLUB AGMS
Clubs should now begin preparing for their Annual General Meetings.
This includes arranging for club financial records to be reviewed or audited, where required, and ensuring the AGM is scheduled within the relevant legislative timeframe.
As a minimum, clubs should elect or confirm their:
• President-elect
• Secretary
• Treasurer
• Other incoming board members
The relevant deadlines are:
• Northern Territory clubs: 30 November 2026
• Queensland clubs: 31 December 2026
• Timor-Leste clubs: 31 December 2026
Once incoming officers have been confirmed, clubs should update their leadership information in My Rotary as soon as possible.
Early reporting ensures incoming officers receive important communications, training information and access to the resources they will need.
Clubs should also ensure that AGM minutes, financial statements and election results are retained with their official club records.
ATO NOT-FOR-PROFIT SELF-REVIEW RETURNS DUE 31 OCTOBER
Australian clubs that are non-charitable not-for-profit organisations with an active Australian Business Number and self-assess as income tax exempt may be required to lodge an annual ATO Not-for-Profit Self-Review Return.
For organisations operating on the standard Australian financial year, the 2025–2026 return is due by 31
October 2026.
Each affected club should urgently ensure that:
1. The club has confirmed whether it is required to lodge.
2. Its ABN and authorised contact details are current.
3. Its governing documents have been reviewed.
4. Its constitution or rules contain the necessary not-for-profit and winding-up provisions.
5. The appropriate office-bearer or authorised representative has access to the ATO’s Online services for business.
6. The return is reviewed and lodged by 31 October.
Access to the ATO portal is generally managed by an associate or principal authority through Relationship Authorisation Manager. Clubs should check their authority and access arrangements well before the deadline.
If the club has previously appointed a public officer or another office bearer as its authorised ATO contact, that person should coordinate the lodgement with the President, Secretary and Treasurer.
The return can be lodged through Online services for business, by telephone using the ATO’s automated self-help service, or through a registered tax agent.
