• Schedule for multiple purpose clubs

    If your club conducts significant non-sporting activities it is necessary to review your club's features to identify if the club has as its main purpose the encouragement of a game or sport. You may need to refer to the following information:

    • your club's constituent documents
    • resolutions of the committee or of the persons controlling your club's direction
    • minutes of meetings of that committee or of those persons
    • the club's business plans
    • promotional material concerning the club's activities, and
    • published reports about the club, such as its annual report.

    This schedule is provided as a guide to compile information necessary to weigh the sporting and non-sporting features of your club. When you have completed this schedule, review your club's features with the information and tables provided in Multiple purpose clubs.

    When you have completed both sections:

    1. If you are satisfied that your club's main purpose is the encouragement of sport, go to question 12.
    2. If you are satisfied that your club's main purpose is not the encouragement of sport, or you need further assistance, go to Self assessment - sporting clubs. It lists options for you including 'If you cannot work out your club's income tax status'.

    1. Year of income


    2. History
    Provide a brief history of your club





    3. Non-sporting activities
    Describe your club's non-sporting activities and other facilities - bars, restaurants, poker machines, function rooms, non-sport use of gymnasiums and fitness centres, clubhouse car parking, holiday accommodation including any operations conducted by contractors on club premises.










    4. Financial comparison - sporting and non-sporting
    Complete the schedule below to compare the extent of your club's sporting and non-sporting activities. It is for comparison purposes only. A precise allocation of amounts is not required. However, you should note any assumptions made.

    Schedule of activities



    Value of Assets


    Non-sporting activities

    Bar trading


    Poker machines


    Keno, TAB


    Dining facilities




    Holiday accommodation


    Membership subscriptions and expenses


    Other operations


    Capital expenditure


    Grants to other clubs


    Total non-sport items


    Sporting activities

    Provision of facilities


    Teams and competitors


    Coordinating competitions


    Provision of equipment


    Game day sales


    Other operations


    Capital expenditure


    Grants to other clubs


    Membership subscriptions and expenses


    Total sport items


    Other activities




    5. Your club's sporting features
    Complete this schedule to help you in weighing your club's features.



    Sporting activities conducted

    List your club's sports and the encouragement provided.

    Extent of sporting activities

    Describe the extent of the encouragement provided - include for example: number of teams, nature of competition, facilities provided, supporter base.

    Use of surplus funds

    Does your club have a policy for the application of its surplus or profits? If so, describe it below.

    How did your club apply its surplus? - include both sporting and non-sporting use of funds.


    Review your club's objects in its constituent or governing document. Do the objects emphasise that the club's main purpose is to encourage a game or sport? Does the club operate in accordance with those documents?

    Member participation

    What is your club's total membership?

    How many members participate in the sport (or sports) your club encourages, including regular supporters?


    Review your club's rules regarding membership of the governing body as they appear in its constituent or governing document. Is there a requirement for members of the club's board to be participants in or concerned with the encouragement of the game or sport?

    List the members of the club's board and note whether they are participants in or concerned with the encouragement of the game or sport (as distinct from day-to-day management of the club).


    Review your club's rules for voting at meetings as they appear in its constituent or governing document. Are some voting rights restricted to sporting members? If so, list these.


    Does the club promote itself to patrons and the public mainly as a sporting club and do its advertisements and publicity emphasise the sporting activities over the social activities?


    Describe the location of the clubhouse and the club's sporting facilities (both leased and owned).


    Describe sporting memorabilia displayed in the clubhouse.

      Last modified: 21 Mar 2011QC 23868