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  • Advice under development – not-for-profit sector issues

    We are developing advice and guidance on the following not-for-profit sector issues.

    [3986] Income tax exempt sporting clubs

    Title
    Draft Taxation Ruling
    Income tax: exempt sporting clubs

    Purpose
    The draft Ruling will update TR 97/22 to clarify when sporting organisations are eligible for the income tax exemption under section 50-45 of the Income Tax Assessment Act 1997 and to reflect changes in the nature of contemporary game and sporting practice.

    Expected completion
    July 2021

    Comments
    Consultation resumed with stakeholders in October 2020 on the administrative approaches to support this Ruling (after being on hold in response to the COVID-19 pandemic).

    Contact
    John Churchill, Tax Counsel Network
    Phone: (03) 6221 0258
    John.Churchill@ato.gov.au

    Justin Dearness, Tax Counsel Network
    Phone: (07) 3213 5745
    Justin.Dearness@ato.gov.au

    See also:

    Last modified: 04 May 2021QC 57883