Sports clubs are an important part of Australian communities, providing places for people to participate, connect and contribute to community wellbeing through sport.
There are a range of administrative responsibilities that go into running a sporting club. One of those responsibilities is knowing when you need to register for good and services tax (GST), and staying on top of your ongoing record keeping and lodgment requirements.
When to register for GST
Not-for-profits (NFPs) with a GST turnover of $150,000 or more must register for GST. This includes sports clubs.
If you’re not registered for GST, you should check your current and projected GST turnover each month. When your current or projected turnover threshold is $150,000 or more, you must register within 21 days.
Working out your GST turnover
The following are common sports-club fees and payments that form part of your GST turnover calculations:
- membership fees for goods or services you provide to members
- sponsorship and advertising revenue when payments are received in return for promoting a business, product or service
- payments from sporting vouchers, as these are treated as part-payments for the relevant registration or participation fees
- canteen sales, as they are income from goods and services you sell as part of your club’s activities
- some grants, where you have a binding obligation to make a supply to the grantor in return for that grant payment.
Genuine gifts and donations made voluntarily where the donor does not receive a material benefit in return are not subject to GST and excluded from GST turnover calculations.
More information is available on how to work out your GST turnover.
Managing your GST obligations
Once registered for GST, you need to remit and pay GST on any taxable sales you make, and report this in a business activity statement (BAS). You may be able to claim GST credits for GST included on purchases you make related to your sporting club.
When claiming GST credits, you need to hold a valid tax invoice for purchases related to your club. If you did not get a tax invoice when you made the purchase, you can request one from the supplier and they must provide it within 28 days of requesting it.
Keeping your details up to date
Good record keeping and up-to-date details will make it easier for your club to meet its tax and super obligations.
Having current contact details also helps us provide timely information and support, so your club can focus on running its activities and connecting with the community.
If your circumstances or details have changed, such as personnel, structure, activities, or address, you must notify us of the changes within 28 days of the change occurring.
Support and resources
To find out more about how to register for GST and how to calculate your GST turnover, visit GST registration for not-for-profits .
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