26 Jun 08 Can a non-business unincorporated association be a CLP? - TD 2008/15This final Taxation Determination was issued on 25 June 2008. It was previously released in draft form as TD 2008/D1. Its full title is "Income tax: can an unincorporated association of persons acting only in Australia who do not carry on a business in common with a view to profit be a corporate limited partnership within the meaning of section 94D of the Income Tax Assessment Act 1936?" The answer given is No.
For a copy of TD 2008/15, go here