Exempt sporting clubs
A sporting club that is not a charity will be exempt from income tax and can self-assess its exemption in a year of income if it is a non-profit society, association or club; is established for the encouragement of a game or sport, and it meets at least one of 'three tests'.
The main purpose of the club must be the encouragement of a game or sport.
Income tax exemption will not apply to a group of entities collectively described as 'the club'. Each particular entity in the group must assess its income tax exempt status.