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    This Ruling has been replaced by TR 2021/D6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Taxation Ruling TR 97/22 is withdrawn with effect from 7 October 2021.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

© AUSTRALIAN TAXATION OFFICE FOR THE COMMONWEALTH OF AUSTRALIA

You are free to copy, adapt, modify, transmit and distribute this material as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).

References

ATO references:
NO 1-B4KCNQE

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You are here 6 October 2021 Withdrawn  

Copyright notice

© Australian Taxation Office for the Commonwealth of Australia

You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).