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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] Exempt sporting clubs

    Title
    Final Taxation Ruling
    Income tax: exempt sporting clubs

    Purpose
    The final 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
    To be advised

    Comments
    Draft TR 2021/D6 published on 7 October 2021. Comments period closed on 5 November 2021.

    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: 07 Dec 2021QC 57883