Taxation Ruling

TR 97/22W

Income tax: exempt sporting clubs

  • Please note that the PDF version is the authorised version of this withdrawal notice.
    This Ruling has been replaced by TR 2021/D6
    This document has changed over time. View its history.

Notice of Withdrawal

Taxation Ruling TR 97/22 is withdrawn with effect from 7 October 2021.

1. TR 97/22 sets out the Commissioner's view on when societies, associations or clubs are established for the 'encouragement of a game or sport' in determining whether they are exempt from income tax under table item 9.1(c) of section 50-45 of the Income Tax Assessment Act 1997.

2. It will be replaced by draft Taxation Ruling TR 2021/D6 Income tax: the games and sports exemption, which will issue on 7 October 2021. TR 2021/D6 does not reflect a change in the Commissioner's view; rather, it refreshes the view expressed in TR 97/22 to make it more contemporary. It also takes into account Commissioner of Taxation of the Commonwealth of Australia v Word Investments Limited [2008] HCA 55.

3. The views in TR 97/22 will be incorporated into TR 2021/D6.

Commissioner of Taxation
6 October 2021


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ATO references:

ISSN 2205-6211
TR 97/22W history
  Date: Version: Change:
  3 December 1997 Consolidated ruling  
You are here 6 October 2021 Withdrawn