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    If your club's non-sporting activities are not incidental or ancillary to the sporting activities read Multiple purpose clubs for an explanation of the features the ATO considers persuasive in indicating main purpose and the application of these features for clubs with significant social as well as sporting undertakings.

    If your club mostly conducts activities directly related to its game or sport and you are satisfied that your club's main purpose is the encouragement of sport, go to Self-assessing your club's tax status.

      Last modified: 21 Mar 2011QC 23868