Our Legal and Private Standing
Understanding our structure as a private members association
Not a Business. Not an Enterprise.
This UMA is not a business, not-for-profit, not an enterprise, and does not sell to the public.
All contributions are private and mutual. We are not GST-registered, in alignment with ATO guidance under TR 97/22 and GSTR 2001/7.
This site is for affirmed members only. No public access is offered to services, advice, or goods.
Coconut Grove Members Club operates as an Unincorporated Members Association (UMA) - a private body of individuals united by mutual purpose and shared values.
We are not incorporated, not registered as a business, and do not engage in commercial trading. Our activities are exclusively for the mutual benefit of affirmed members.
Membership is by invitation only and requires quarterly affirmation. This ensures alignment with our principles and maintains the private, mutual nature of our association.
Members contribute to and benefit from shared learning resources, knowledge exchange, and mutual support. All activities are conducted on a private, non-commercial basis.
Our structure and operations align with Australian Taxation Office (ATO) guidance for private mutual associations, specifically:
- TR 97/22: Taxation Ruling on mutual receipts
- GSTR 2001/7: GST and the mutuality principle
We are not GST-registered as we do not conduct enterprise activities. All member contributions are mutual in nature and not subject to GST.
This website and all associated resources are exclusively for affirmed members. We do not offer:
- Public services or consultations
- Products for sale
- Commercial advice or recommendations
- Public access to learning materials
- Any form of public trading or enterprise activity
All content, resources, and activities are shared exclusively among affirmed members for mutual benefit.
Questions about our legal structure or membership requirements?
Request to Join