Self assessment - sporting clubs
If your club is not a charity, take the following steps to determine whether your club is income tax exempt:
- Read Exempt sporting clubs. This section explains the requirements for exemption. If your club has extensive non-sporting activities in addition to its sporting activities, you should also read Multiple purpose clubs.
- Complete the worksheet in Self-assessing your club's tax status. If your club has extensive non-sporting activities in addition to its sporting activities, you will also need to complete the Schedule for multiple purpose clubs.
If your club is income tax exempt:
- Your club does not need to pay income tax or lodge an income tax return, unless specifically asked to.
- Your club does not need to get confirmation of its exemption from the ATO.
- You should self-assess your club's status each year to check if your club is still exempt. You should also do this when there are major changes to your club's structure or activities.
If your club is not a tax exempt sporting club it may fall in another type of exempt entity or it may be taxable. If it is taxable, it may have the benefit of special rules for calculating taxable income, lodging income tax returns and special rates of tax.
If you cannot work out your club's income tax status contact us on 1300 130 248. We can provide advice in working out your club's status and help with applying for a private ruling.
Irrespective of whether your club is income tax exempt, other taxes and concessions may apply to your club.