• Society, association or club

    The term 'society, association or club' is not defined in the tax law and takes the ordinary meaning of the words. It can include incorporated bodies.

    Although clubs may be distinguished by their purposes from societies or associations, they nevertheless fall within the dictionary definition of 'society'. The three words describe bodies made up of people who have come together to implement common purposes and objects.

    Consequently, an individual is not a society, club or association and will not qualify as an exempt sporting club.

    An incorporated body having one member may also not be a society, association or club and not qualify as an exempt sporting club.

    An entity that is a fund is not considered a society, association or club.

    Example

    A fund is established under an instrument of trust to manage and/or hold property on trust for a sporting organisation. The fund is not a society, association or club.

    The members of a society, association or club need not be natural persons. The term therefore includes associations of sporting clubs.

      Last modified: 21 Mar 2011QC 23868