Pty Ltd to Distributing Co-operative Conversion Tax, Capital Raising & Hospitality Governance

Pty Ltd to Distributing Co-operative Conversion: Tax, Capital Raising & Hospitality Governance (Victoria)

Prepared for: Melbourne entertainment venue (200-shareholder Pty Ltd) — s.113 Corporations Act conversion pathway

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Executive Summary

A distributing co-operative registered under the Co-operatives National Law Application Act 2013 (Vic) is taxed as a company, with access to a potentially powerful (but practically constrained) deduction mechanism for member distributions under Division 9 of the ITAA 1936. It cannot access the Corporations Act crowd-sourced funding (CSF) regime or platforms like Birchal, but has its own capital-raising toolkit under the CNL — including member shares, debentures, and Co-operative Capital Units (CCUs) — which is fully outside ASIC’s jurisdiction. Hospitality co-operatives do exist in Australia, with several pub and taproom models operating successfully, though each faces identifiable governance tensions around active membership, volunteer labour, patron-member dynamics, and the transfer of licensing and gaming entitlements.

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Part 1: Tax Treatment of Distributing Co-operatives

1.1 Income Tax Rate

A distributing co-operative is taxed as a company under Australian tax law. The same two-tier rate structure applies:[^1][^2]

• 25% base rate entity rate: applies where the co-operative’s aggregated turnover is less than $50 million in the income year AND 80% or less of its assessable income is base rate entity passive income.[^1]
• 30% standard rate: applies to all other co-operatives that do not satisfy the base rate entity criteria.[^3]

A 200-shareholder entertainment venue with turnover well below $50M would almost certainly qualify for the 25% rate, the same rate applicable to it as a Pty Ltd. There is no separate, concessional tax rate created solely for co-operatives — the rate follows the entity’s business characteristics, not its legal form.[^4]

1.2 The Key Tax Advantage: Deductible Member Distributions (s.120 ITAA 1936)

The main tax advantage available to co-operatives over ordinary companies is found in Division 9 of the Income Tax Assessment Act 1936 (Cth), specifically section 120. This provision allows a co-operative company to claim an income tax deduction for distributions made to members — whether structured as patronage rebates, bonuses, or dividends on shares — to the extent those distributions are funded from the co-operative’s assessable income for that year and are unfranked.[^5]

The ATO has described the practical effect as follows: “a co-operative is taxed only on its undistributed profits and that, if a company distributes the whole of its profits, it will not be taxed at all.” This is a meaningful concession for a high-throughput membership venue: if the co-operative distributes substantially all of its trading surplus to members as patronage rebates proportional to their patronage (drinks consumed, events attended, etc.), the co-operative entity itself may owe little or no income tax.[^5]

However, the deduction only operates where the distributions are unfranked. The co-operative has a choice each distribution cycle:[^6]

Distribution Type	Tax Treatment for Co-op	Tax Treatment for Member
Unfranked	Deduction claimed under s.120 (co-op pays less/no tax)	Member includes rebate as assessable income; no offset
Franked	No s.120 deduction available	Member receives franking credit (offset against personal tax)
Partly-franked	Deduction only on unfranked portion	Franking credit on franked portion only

For a member on a low marginal tax rate (e.g., below 25%), the unfranked + co-op deduction approach is generally more tax-efficient in aggregate because the surplus is not taxed twice. For members on higher marginal rates, the franking credit option may be preferable.[^7][^6]

1.3 Critical Eligibility Constraint: Sections 117 and 118 ITAA 1936

The Division 9 deduction is not automatic for all entities that call themselves co-operatives. To qualify as a “co-operative company” for ITAA purposes, the entity must satisfy section 117, which requires the company to be established for the purpose of carrying on any business having as its primary object or objects one or more of those listed in ss.117(1)(a)–(e).[^8][^9]

The listed primary objects are broadly: acquiring commodities or things from shareholders; marketing commodities for shareholders; carrying on insurance for shareholders; rendering of services to shareholders; and obtaining funds to make home loans to shareholders. An entertainment venue co-operative that operates for the primary purpose of rendering services to its member-patrons (hospitality, live entertainment, food and beverage) could qualify under paragraph (d) — rendering of services to shareholders — on the basis of Revesby Credit Union Co-operative Ltd v FC of T (1965) 112 CLR 564, in which the High Court held that providing loans to members constituted “rendering services” for this purpose.[^9]

The more critical constraint is section 118, which deems an entity NOT to be a co-operative company for any income year in which:

• Less than 90% of its business is transacted with members (the “business test”); or
• The value of shares held by active members falls below 90% of total share value (the “ownership test”).[^10][^11]

For a commercial entertainment venue that trades freely with the general public, breaching the 90% business-with-members threshold is the central practical risk. If non-member revenue exceeds 10% of total revenue in any given year, the co-operative loses the entire s.120 deduction for that year. Academic commentary confirms that, in practice, the Division 9 concessions apply mainly to agricultural producer and marketing co-operatives where member transactions are naturally dominant — the eligibility criteria are very difficult for a service/hospitality co-op to satisfy consistently.[^10]

Practical implication for the Melbourne venue: if the venue sells tickets, food, and beverages to the general public (including non-members), it is likely to breach s.118 in most years. The deduction under s.120 would then not be available. The co-op would be taxed on its full profit at the standard company rate (25% base rate entity). The residual benefit is the democratic governance structure and the unlimited shareholder capacity under the CNL — not a tax windfall.

One structural mitigation is to make membership free or very cheap ($0–$40 annual fee) and require all regular venue patrons to join as members as a condition of entry or loyalty benefits. This is the model used by Hopsters Co-operative Brewery in Sydney, where membership is open to any Australian resident over 18 at a modest share price. If substantially all revenue is generated from members, s.118 may be satisfied, but this approach needs careful management and legal advice.[^12]

1.4 GST Implications

There are no special GST concessions for distributing co-operatives relative to a Pty Ltd. The GST registration threshold remains $75,000 of annual GST turnover, and a distributing co-operative with an entertainment venue would register and operate in exactly the same way as a company.[^13]

One practically important point: GST registration is tied to the legal entity, not the business activity. Converting from a Pty Ltd to a co-operative creates a new ABN and a new legal entity. The Pty Ltd’s GST registration must be cancelled, and the new co-operative must apply for its own ABN and register for GST separately. This also applies to PAYG withholding registrations, the business name, and all tax obligations.[^14]

The mutuality principle (which excludes amounts received from members for membership services from assessable income, and potentially from GST) is a complex ATO concept that may apply to non-distributing co-operatives but is considerably less certain for distributing co-operatives engaged in commercial hospitality. Professional tax advice is essential before relying on mutuality arguments.

1.5 FBT Implications

A distributing co-operative receives no special FBT concessions. FBT applies to benefits provided to employees and directors at the standard 47% FBT rate, using the same type-1/type-2 gross-up rates, in exactly the same manner as any for-profit company.[^15][^16]

FBT concessions (the 47% rebate for rebatable employers, or the exemption and capping thresholds available to PBIs and HPCs) are available only to specific classes of not-for-profit organisations endorsed by the ATO — public benevolent institutions, health promotion charities, hospitals, and public ambulance services. A distributing co-operative running an entertainment venue does not fall into any of these categories.[^17][^18]

Standard FBT exemptions available to all employers still apply: work-related items (phones, laptops, protective clothing), minor benefits under $300 in value, and in-house property exemptions for meals consumed on business premises by employees on working days.[^19]

Member volunteers who are not employees are generally not subject to FBT — benefits provided to volunteers (rather than employees) fall outside the FBT regime entirely, which is relevant to the Hopsters-style volunteer bar staff model.[^20]

1.6 Tax Concessions: Summary Table

Tax Category	Pty Ltd	Distributing Co-op	Material Difference?
Income tax rate	25% (base rate) / 30%	25% (base rate) / 30%	No
Deduction for member distributions	No	Potentially yes (s.120) — unfranked only	Yes, if s.118 satisfied
Franking credits on distributions	Yes	Yes (if co-op elects to frank)	No
GST registration threshold	$75,000	$75,000	No
FBT — for-profit employer rules	47% gross-up	47% gross-up	No
FBT concessions (NFP-type)	No	No (distributing co-op)	No
Income tax exemption	No	No (distributing co-op)	No

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Part 2: Equity Crowdfunding (CSF) and Alternative Capital Raising

2.1 Can a Co-operative Use CSF / Birchal?

No. A distributing co-operative registered under the CNL is categorically ineligible for the Corporations Act crowd-sourced funding regime.

Section 738H of the Corporations Act 2001 (Cth) defines an “eligible CSF company” as either a public company limited by shares or a proprietary company that satisfies the stated criteria. A co-operative is neither. It is a distinct legal entity registered under state/territory co-operatives legislation, not under the Corporations Act at all.[^21]

ASIC has formally confirmed that it has no regulatory role in co-operative capital raising, and the Business Council of Co-operatives and Mutuals (BCCM) confirmed upon introduction of the CSF regime that “it was clarified that equity crowdfunding legislation has no impact on co-operatives.” Platforms like Birchal and Equitise hold ASIC Australian Financial Services Licences authorised specifically to provide “crowd-funding services” as defined in the Corporations Act — they are not licensed to distribute co-operative shares.[^22][^23][^24]

This is a significant structural point for the conversion rationale. Converting to a co-operative exchanges one capital-raising regime (Corporations Act CSF for a Pty Ltd, or public company offerings) for a different one (CNL). The CNL regime is arguably more flexible for broad community raises because it has no individual investor cap ($10,000/year applies to CSF retail investors), no $5M annual cap on raises, and no requirement to use a licensed intermediary. But it operates in a completely different regulatory universe.

2.2 The CNL Capital Raising Toolkit

Under the Co-operatives National Law (adopted in Victoria via the Co-operatives National Law Application Act 2013), a distributing co-operative has four primary capital-raising mechanisms:

Member Shares

Shares in a co-operative can only be issued to members, are at a fixed price, and each member is limited to holding no more than 20% of total issued shares. This prevents any single investor acquiring a controlling economic interest. Shares are repayable upon a member’s exit (within 12 months), creating a balance-sheet liability that boards must plan for. The co-operative can use the internet and social media — including crowdfunding-style platforms — to advertise and manage share offers; it simply is not subject to the Corporations Act CSF rules in doing so.[^25][^26][^23]

The offer must be accompanied by a Consumer Affairs Victoria (CAV)-approved disclosure statement (rules + disclosure document), but once approved, there is no cap on the number of members or total capital raised.[^23][^27]

Debentures

Debentures are debt instruments: the co-operative promises to repay the holder with interest at a future date. Debentures can be offered to:[^25]

• Members and employees: simplified disclosure regime under the CNL — CAV-approved disclosure statement provided to members on request, no asset backing required.[^26]
• Non-members (public): full Corporations Act Chapter 6D disclosure regime applies, requiring a prospectus or offer document, with ASIC oversight.[^28][^25]

The distinction is critical. A member-only debenture raise avoids Corporations Act complexity while drawing on the co-operative’s existing membership base. A non-member raise is effectively a public capital market offer.

Co-operative Capital Units (CCUs)

CCUs are a hybrid security unique to co-operatives. They give holders an interest in the co-operative’s capital (not its share capital) and can be structured flexibly — as a fixed-return debt-like instrument or a dividend-bearing equity-like one — without conferring voting rights. This is the mechanism that best preserves member democracy while accessing external capital.[^26][^25]

CCUs require:

1. A special resolution of members (passed by special postal ballot);
2. Pre-approval of terms by the Registrar (CAV);
3. A CAV-approved disclosure statement.[^26]

If issued to non-members, the Corporations Act Chapter 6D regime again applies. The BCCM has developed a free “Co-operative Capital Builder” tool specifically to assist co-operatives structuring CCU offers.[^29]

Member Loans

The co-operative can require or invite members to provide secured or unsecured loans, subject to a special resolution via postal ballot, a CAV-approved disclosure statement, and compliance with prescribed loan term limits. Members must be given a two-week opt-out window after the resolution, during which they can resign from the co-operative without penalty.[^26]

2.3 Practical Capital Raising Structure for a 200-Member Melbourne Venue

The most practical capital-raising pathway for the converting venue is likely a two-stage approach:

Stage 1 (at conversion): Exchange existing Pty Ltd shares for co-op member shares at an agreed value per share, formalised in a conversion deed and reflected in the co-op’s disclosure statement filed with CAV. This resolves the s.113 breach by converting the 200 shareholders into 200 co-op members, each with a capped voting right (one member, one vote) irrespective of share size.

Stage 2 (future raise): Once registered and trading, offer additional member shares or CCUs to new members and/or the broader community. CCUs are particularly suitable for non-founding investors who want a financial return without governance rights.

2.4 Australian Co-operatives That Have Successfully Raised Capital from 200+ Members

Several documented Australian precedents exist:

Co-operative	Location	Structure	Amount Raised	Members/Investors
Sea Lake Hotel Co-operative Ltd	Sea Lake, VIC	Member shares ($5k min)	Not publicly disclosed	Community of 640, 60+ founding members[^30]
Castlemaine Community Investment Co-operative	Castlemaine, VIC	Debentures ($10k+ tranches)	$1.6M+ (2025)	200+ members[^31]
Illabo Co-operative Limited	Illabo, NSW	Member shares ($5k/share)	Target: hotel + store + PO	Community raise, founding members[^32]
Hopsters Co-operative Brewery	Enmore, NSW	Member shares ($250 min)	Undisclosed	850+ members[^33]
Yackandandah energy co-op	Yackandandah, VIC	Shares ($100/share)	$400k (oversubscribed)	600 shareholder applications[^34]
BCCM Abattoir Co-op (example)	Regional QLD	CCUs	$1.2M target (CCUs)	Member-focused[^29]

The Castlemaine example is particularly instructive: a Victorian co-operative raised over $1.6 million in debentures from more than 200 members within a short campaign window in mid-2025, without going near ASIC or a CSF platform. The BCCM’s Capital Builder regulatory technology was used to structure the CCU/debenture offer.[^35][^31][^29]

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Part 3: Hospitality Co-operative Case Studies and Governance Challenges

3.1 Hospitality Co-operatives Operating in Australia

Sea Lake Hotel Co-operative Ltd — Sea Lake, Victoria

The Royal Hotel in Sea Lake (population ~640, 350km northwest of Melbourne) is the clearest Victorian analogue to the Melbourne venue. The local community used a co-operative to renovate and reopen a condemned pub in 2019. The structure splits property ownership from operations: a separate company owns the building, while the co-operative operates the hotel business under a 6-member elected board and a professional hotel manager. A minimum $5,000 investment is required for co-op membership, but all members have one vote regardless of investment size — “no-one can take over and run the whole show.” The co-operative obtained its own liquor licence from Liquor Control Victoria.[^30][^36]

Hotel Theodore Co-operative Association — Theodore, Queensland

Australia’s longest-running hospitality co-operative, founded in 1949 and requiring a special Act of Parliament at inception. The hotel operated as a public bar, gaming room, function space, and motel for over 70 years under community ownership. It entered voluntary administration in 2023 after five years of financial difficulties, with the chairman noting: “We simply ran out of options.” The Theodore case is the cautionary tale: community ownership fosters genuine stakeholder investment (“the hotel serves as the social nucleus of the town”) but does not insulate the operation from sustained adverse trading conditions, management succession challenges, or the higher operational complexity of democratic governance.[^37]

Hopsters Co-operative Brewery — Enmore, Sydney (NSW)

Australia’s first and most documented hospitality-sector co-operative, established in 2016 under the CNL as a distributing co-operative with ABN 60 962 465 667. Hopsters has 850+ members who own the taproom and brewery in Sydney’s inner west. Its governance model is highly relevant to an entertainment venue:[^33][^38][^12]

• Active membership: members must purchase a minimum amount of beer per year OR complete a minimum number of brewing training/volunteering hours to maintain active membership status.[^39]
• Volunteer operations: all bar staff, brewing staff, event organisers, and committee members are volunteer members — there are no paid operational employees beyond management.[^40][^33]
• Open membership: any Australian resident aged 18+ can join; membership is the entry point, not a barrier.[^12]
• Events programme: alongside brewing, Hopsters hosts live music, comedy, trivia, and accessible community events (Auslan nights, etc.) — these are secondary activities serving the active membership requirement.[^33]
• Management structure: the rules permit the Board to appoint a professional (non-member) brewery/taproom manager for day-to-day operations.[^39]

Castlemaine Community Investment Co-operative — Castlemaine, Victoria

While not a licensed venue, this 2024/25 co-operative acquired a heritage community space (The Hub — café, small businesses, community garden) for $1.95 million through a combination of debentures and member contributions. The co-op raised $1.6M+ in debentures from 200+ members, demonstrating the viability of the CNL capital-raising framework for a community-oriented Victorian hospitality/leisure venue.[^41][^31][^35]

Illabo Co-operative Limited — Illabo, NSW

Formed October 2023 to acquire the Longhorn Hotel, post office, store, accommodation, and land. $5,000 per founding membership share, with “no limit” on how many shares a member can hold (subject to the 20% cap). This is a direct precedent for a community-pub-acquisition co-op in Australia, outside Victoria but governed under the same CNL framework.[^32][^42]

3.2 Governance Challenges Specific to Entertainment/Hospitality Co-operatives

Liquor Licensing — Transfer to Co-operative Structure

Under the Liquor Control Reform Act 1998 (Vic), a co-operative is a recognised “body corporate” that can hold a liquor licence. The packaged liquor licence application kit from LCV explicitly lists co-operatives alongside companies as eligible applicants and requires directors (board members) to complete personal history questionnaires and Declaration of Associates forms.[^43][^44]

The operative challenge is transfer, not fresh application: the existing Pty Ltd licence does not automatically transfer to the new co-operative entity. A formal licence transfer application to Liquor Control Victoria must be lodged, a new nominee must be approved, and the co-operative must satisfy LCV that it meets responsible service and compliance requirements. For an entertainment venue with a general licence, a revised management plan will also be required, particularly if live or amplified music is involved. Post-July 2025, the removal of the planning permit requirement under clause 52.27 for licensed premises in commercial zones somewhat reduces friction in this process, but the licence transfer itself remains a formal regulatory step with processing time of several weeks or months.[^45][^46][^47][^48]

For gaming machines (EGMs): venue operator licences are issued by the VGCCC and are distinct from liquor licences. The Gambling Regulation Act 2003 (Vic) applies. A hotel venue operator’s licence can be held by a co-operative as a body corporate, but conversion of the Pty Ltd operator to the co-operative entity requires a new or transferred VOL application to the VGCCC, with full financial and associate disclosures. EGM entitlements attach to approved premises, not the operator, but the operator’s authorisation to conduct gaming at those premises must be refreshed.[^49][^50][^51]

Active Membership Definition — The Core Governance Design Problem

The CNL requires all members to be “active members” — each member must support the co-operative’s primary activities in a defined way. For the rules to work, the board must define:[^52]

1. What the primary activity is (e.g., “conducting live entertainment events and hospitality services for members”);
2. What active membership means in that context (e.g., attending X events per year, purchasing a minimum spend of $Y in beverages/tickets, or completing Z volunteer hours).

The Hopsters model (min beer purchase OR volunteer hours) is a workable template for an entertainment venue. A too-onerous active membership obligation risks members resigning rather than complying; a too-lenient definition may not satisfy the Registrar or the s.118 ATO test.[^39]

Members who become inactive must be given a formal cancellation notice with a period to remedy — this is a governance overhead not present in a Pty Ltd.[^53]

Volunteer Labour — RSA, WHS, and Employment Classification

Entertainment venues operating with volunteer member labour (as at Hopsters) must carefully navigate:

• Responsible Service of Alcohol (RSA): every person serving alcohol at a licensed venue must hold a current RSA certificate, regardless of whether they are paid. This applies to volunteers.[^48]
• Work Health and Safety: volunteers are not automatically excluded from WHS obligations. Under the Occupational Health and Safety Act 2004 (Vic), a person conducting a business or undertaking owes duties to workers, which can include volunteers where there is a degree of control. The co-operative must have an induction and WHS framework for volunteer members.
• Sham contracting / employment classification risk: if volunteer members are working regular, structured shifts under direction, the Fair Work Act risk of worker misclassification is real. Legal advice on the volunteer arrangements should be obtained before operationalising.
• Workers’ compensation: co-operative members volunteering are generally not “workers” for WorkSafe purposes, but the specific facts matter.

Patron-Member Conflict — Access, Membership, and Revenue Mix

The fundamental commercial tension for an entertainment venue co-op is that public patronage (non-members) is generally necessary for revenue viability, but creates risk under s.118 (the 90% business-with-members test for Division 9 tax treatment) and conflicts with the co-op principle that services are for members.

Resolution approaches:

1. Universal low-cost membership: require all regular patrons to become co-op members at a minimal cost ($20–$50 one-time or annual fee, without share capital). This is the Hopsters approach — “anyone can be a member.” Revenue from these members then counts toward the 90% threshold.[^12]

2. Accept non-member public access: recognise that the s.120 tax deduction will likely not be available (failing s.118), but proceed with the co-op conversion for its structural and governance benefits rather than tax reasons. The co-op still resolves the s.113 breach, enables future broad capital raises, and provides the community ownership narrative without depending on the Division 9 tax concession.

3. Events-only restrictions: for certain premium events or member nights, restrict access to members, generating a portion of revenue that is definitively member-sourced.

Democratic Governance in a Commercial Venue — Practical Tensions

Issue	Risk	Mitigation
One member, one vote	Large investors cannot exercise commensurate control; may resist investment	Transparent governance framework; CCU structure for non-voting capital
Board must be majority active members	Professional directors with industry expertise may not be members	Rules allow non-member management appointments; co-opt experienced directors as members
Special resolutions for capital calls	Slow decision-making; potential member rejection of capital raises	Pre-plan capital structure; CCUs allow non-member capital without member vote dilution
Members can resign with share repayment	Liquidity pressure on co-op balance sheet	Maintain reserve fund; stagger repayments per CNL’s 12-month window
Competing priorities	Patron-members want low prices; investor-members want dividends	Multi-stakeholder member classes defined in rules with clear patronage vs. return priorities

Comparison with Nearest Structural Analogues

Where a full hospitality co-op is not precedented in the specific target market, the most operationally similar Australian analogues include:

• Registered Clubs (RSL Clubs, Leagues Clubs): Not-for-profit incorporated associations with liquor licences and gaming; democratic member governance; surplus returned to members as services, not dividends. Closest structural analogue in terms of member-ownership of hospitality operations. Their failure to convert to co-ops historically reflects the separate legislative pathway (Associations Incorporation Reform Act 2012 (Vic)) rather than operational incompatibility.
• Worker-owned social enterprises: e.g. Mondragon-influenced worker co-ops in food/hospitality, emerging in Victoria’s inner-city social enterprise space.
• Black Star Co-op Pub and Brewery (Austin, Texas, USA): A multi-stakeholder co-op with worker and consumer member classes; a direct hospitality co-op precedent internationally used as a template for the Hopsters model.[^54]

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Part 4: Conversion-Specific Operational Notes

Resolving the s.113 Breach

Converting to a co-operative exits the Corporations Act Pty Ltd framework entirely. Once the entity is registered as a co-operative under the CNL, s.113 no longer applies — the co-operative is not subject to the 50-shareholder cap because it is not a proprietary company. ASIC loses jurisdiction over the entity as a company registrant.[^55]

The conversion pathway under the CNL requires: drafting co-op rules and a disclosure statement; a formation meeting; lodging registration with Consumer Affairs Victoria; and managing the transfer of assets, liabilities, contracts, licences, and registrations from the Pty Ltd to the new co-operative entity. This is a separate legal entity — it is not a re-registration of the existing company, and stamp duty, CGT, and other transfer taxes on the transfer of assets need to be carefully considered with tax advisors.

BCCM Resources

The Business Council of Co-operatives and Mutuals offers two free tools directly relevant to this conversion: the Co-op Builder (for drafting rules and disclosure statements) and the Capital Builder (for structuring CCU and debenture offers) at getmutual.coop. Consumer Affairs Victoria is the Registrar for Victorian co-operatives and is the first point of contact for all formation, rule approval, and disclosure statement queries.[^27][^23][^29]

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This report draws on ATO law administration documents (including ITAA 1936 Division 9, TR 1999/14, and the ATO’s cooperative company guidance), the BCCM Community Investment Handbook (2021), Consumer Affairs Victoria regulatory materials, and documented Australian case studies. It does not constitute legal or tax advice. Independent legal and tax advice from practitioners experienced in co-operative law and co-operative tax is strongly recommended before proceeding.

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36. [PDF] Sea-Lake-Hotel-Co-operative-Ltd-Disclosure-Statement.pdf - BCCM - • Seek Liquor Licence. • Open Trading - February 2019. • Stage 2 Renovation - Accommodation. Capital…

37. Community-owned pub Hotel Theodore up for sale after years of … - Hotel Theodore started as a boarding house before the hotel was built — it now offers motel and hote…

38. [PDF] Disclosure Statement - Hopsters Cooperative Brewery - Consumption of alcoholic beverages will take place in a community accessible venue and will comply w…

39. Disclosure Statement - Hopsters Cooperative Brewery - The co-operative model of democratic governance and member focus combined with the 7 co-operative pr…

40. Hopsters Co-Op - Sydney - Urban List - Operating out of an old fruit shop, the Hopsters taproom is the physical home of Australia’s first m…

41. Communities harness the people power of co-ops to stave … - Co-operatives are member-owned organisations, operating for the benefit of those who sign up. Member…

42. Ever wanted to own a pub? Here’s your chance to invest in the heart … - For $5000 a share, interested parties can become founding members of the co-operative and claim a st…

43. Application - Please use the full legal name of the company, incorporated association, co-operative, Council or na…

44. [PDF] Packaged liquor licence - Victorian Government - It is MANDATORY for body corporate applicants (company, incorporated association, a co-operative or …

45. Sobering shifts: The impact of Victoria’s liquor law reforms - On 1 July 2025, changes were made to all Victorian planning schemes, removing the requirement for a …

46. Licence conditions for live music venues - Victorian Government - Licensed premises with live music entertainment can apply to Liquor Control Victoria (LCV) to vary t…

47. Best Practice Guidelines for Live Music Venues - Live music venues that were granted a liquor licence prior to 6 October 2010 have crowd controller c…

48. How To Get A Liquor Licence In Victoria | Sprintlaw Australia - In this guide, we’ll explain when you need a licence (or a BYO permit), outline the main licence cat…

49. Venue operator licences | vgccc.vic.gov.au - To operate a gaming venue and machines in Victoria, companies and clubs must apply for a Venue Opera…

50. Venue operator obligations - As a venue operator, you must conduct gaming in accordance with the Gambling Regulation Act 2003 (th…

51. Gambling Legislation Amendment (Pre-commitment and … - At publication, there are 27,372 EGM entitlements available across. Victoria for clubs and hotels: 1…

52. 119 Rules to contain active membership provisions - (1) The board of a co-operative must ensure that the rules of the co-operative contain active member…

53. Responsibilities of a co-operative - Consumer Affairs Victoria - The co-operative must hold its first annual general meeting (AGM) within 18 months of registration. …

54. A Multi-Stakeholder Cooperatives Manual - Rather than being organized around a single class of members the way that most cooperatives are, mul…

55. Co-operative - Business.gov.au - A co-operative is a member-owned business structure with at least 5 members. Learn about the benefit…