Description
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Non-deductible
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Deductible
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Apportionable
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Accounting fees (general)
|
|
|
X
|
Administration costs
|
|
|
X
|
Advertising expenses
|
|
|
X
|
Annual general meeting expenses
|
X
|
|
|
Audit of accounts fees
|
|
|
X
|
Bad debts
|
|
|
X
|
Bank charges (investment account)
|
|
X
|
|
Bank charges (trading account)
|
|
|
X
|
Bar expenses
|
|
|
X
|
Board expenses
|
|
|
X
|
Borrowing costs (mortgage on club's premises)
|
|
|
X
|
Building write-off
|
|
|
X
|
Cash shortages
|
|
|
X
|
Cleaning costs
|
|
|
X
|
Community benefit payments (if required by law)
|
|
|
X
|
ClubGRANTS scheme payments – NSW
|
|
X
|
|
Computer expenses
|
|
|
X
|
Consultancy fees
|
|
|
X
|
Contract, sub-contract and commission expenses
|
|
|
X
|
Cost of managing tax affairs
|
|
X
|
|
Decline in value (depreciating assets) expenses
|
|
|
X
|
Directors fees
|
|
|
X
|
Donations to community organisations (not DGRs)
|
X
|
|
|
Donations to deductible gift recipients (DGRs)
|
|
X
|
|
Electricity costs
|
|
|
X
|
Employee expenses (other)
|
|
|
X
|
Employee leave payments
|
|
|
X
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Employee leave provisions
|
X
|
|
|
Employee salaries and wages
|
|
|
X
|
Employee superannuation
|
|
X
|
|
Employee training and welfare costs
|
|
|
X
|
Employee uniforms
|
|
|
X
|
Employees – pay out tips (non-voluntary)
|
|
|
X
|
Employees – pay out tips (voluntary)
|
X
|
|
|
Employees – payroll taxes
|
|
|
X
|
Employees – worker's compensation costs
|
|
|
X
|
Employees amenities
|
|
|
X
|
Entertainment expenses
|
|
|
X
|
Filing fees
|
|
|
X
|
Fines and penalties
|
X
|
|
|
Flowers and decorations
|
|
|
X
|
Freight and cartage
|
|
|
X
|
Gaming licenses (machines owned)
|
|
|
X
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Gaming machine commission expenses
|
|
X
|
|
Gaming machine expenses (owned or leased)
|
|
|
X
|
Gaming taxes and levies (machines owned)
|
|
|
X
|
Gas
|
|
|
X
|
Guests and reciprocal members expenses
|
|
X
|
|
Hire of equipment/videos
|
|
|
X
|
Hire of facilities for functions
|
|
|
X
|
Honoraria paid to volunteers
|
|
|
X
|
Insurance on club property
|
|
|
X
|
Interest expense (mortgage on club's premises)
|
|
|
X
|
Investment costs
|
|
X
|
|
Keno commission expenses
|
|
X
|
|
Land taxes
|
|
X
|
|
Laundry and dry cleaning
|
|
|
X
|
Member discounts
|
X
|
|
|
Member loyalty schemes
|
X
|
|
|
Member magazine expenses
|
X
|
|
|
Member wreaths, flowers, hospital visits
|
X
|
|
|
Members birthdays
|
X
|
|
|
Members/badge draws
|
X
|
|
|
Membership subscriptions costs
|
X
|
|
|
Motor vehicle expenses
|
|
|
X
|
Payments to employment agencies for staff
|
|
|
X
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Payphone expenses (commission or agreed amount)
|
|
X
|
|
Payphone expenses (owned or leased)
|
|
|
X
|
Permits, licences and fees
|
|
|
X
|
Pest control
|
|
|
X
|
Prepaid expenses
|
|
|
X
|
Printing, stationery and postage expenses
|
|
|
X
|
Prizes and trophies
|
X
|
|
|
Purchase of merchandise
|
|
|
X
|
Raffle and bingo expenses
|
|
|
X
|
Rates
|
|
X
|
|
Rent expenses and outgoings – club
|
|
|
X
|
Rent expenses and outgoings – investment properties
|
|
X
|
|
Repairs and maintenance – club
|
|
|
X
|
Repairs and maintenance – investment properties
|
|
X
|
|
Restaurant/bistro expenses
|
|
|
X
|
Security costs
|
|
|
X
|
Sponsorship costs
|
|
X
|
|
Stocktaking expenses
|
|
|
X
|
Subscriptions to professional associations – first $42
|
|
X
|
|
Subscriptions to professional associations (general)
|
|
|
X
|
Sundry/general expenses
|
|
|
X
|
TAB facilities commission expenses
|
|
X
|
|
Telephone expenses
|
|
|
X
|
Waste disposal expenses
|
|
|
X
|