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

    Effect of COVID-19 on our work

    Our public advice and guidance program continues to have a focus on COVID-19 related issues, including:

    • consideration of tax and super issues arising from the impacts of COVID-19 on the community, and
    • providing practical guidance on the tax and super aspects of the Government’s economic response.

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    [3986] Income tax exempt sporting clubs

    Draft Taxation Ruling
    Income tax: exempt sporting clubs

    September 2019

    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
    To be advised

    Further consultation is planned with stakeholders on the administrative approaches to support this Ruling.

    John Churchill, Tax Counsel Network
    Phone: (03) 6221 0258

    Justin Dearness, Tax Counsel Network
    Phone: (07) 3213 5745

    See also:

    Last modified: 06 Nov 2020QC 57883