• Classification of common revenue

    The table below provides general guidance only.

    The classification of your organisation's revenue will depend on its particular facts and circumstances.

    Example: Bar sales

    Bar sales are shown as apportionable on the basis the bar is available to both members and non-members. If, however, the bar is only available to:

    • non-members – the sales are fully assessable
    • members – the sales are non-assessable.
    End of example

    Description

    Non-assessable

    Assessable

    Apportionable

    Accommodation takings (motel, hotel)

     

     

    X

    Admission fees

     

     

    X

    Advertising income

     

    X

     

    Amusement machine commissions

     

    X

     

    Amusement machine income (owned)

     

     

    X

    Bar sales

     

     

    X

    Competition fees

    X

     

     

    Donations

    X

     

     

    Employee contributions that reduce FBT liability

     

    X

     

    Entertainment income

     

     

    X

    Gaming machine commissions

     

    X

     

    Gaming machine income (owned or leased)

     

     

    X

    Gaming machine tax rebate (ClubGRANTS scheme) - NSW

     

    X

     

    Government industry payments

     

    X

     

    Grants

     

    X

     

    GST rebate payment - NSW

     

    X

     

    Gym fees

     

     

    X

    Hire of equipment/videos

     

     

    X

    Hire of facilities for functions

     

     

    X

    Insurance commissions

     

    X

     

    Investment income - dividends

     

    X

     

    Investment income - interest

     

    X

     

    Investment income - other description

     

    X

     

    Investment income - rental income

     

    X

     

    Investment income - trust distributions

     

    X

     

    Keno commissions

     

    X

     

    Member access to facilities

    X

     

     

    Membership levies

    X

     

     

    Membership subscriptions

    X

     

     

    Non-cash benefits received (annual total of $300 or less)

    X

     

     

    Non-cash benefits received (annual total of more than $300)

     

    X

     

    Payphone commissions or agreed amount

     

    X

     

    Payphone income (owned or rented)

     

     

    X

    Pool tables (owned)

     

     

    X

    Profit on sale of asset (as capital gain)

     

    X

     

    Raffles and bingo

     

     

    X

    Rebates from private organisations

     

    X

     

    Rental income from members

     

    X

     

    Restaurant/bistro sales

     

     

    X

    Revenue from visitors and members' guests

     

    X

     

    Sale of merchandise

     

     

    X

    Scratch lotteries

     

    X

     

    Sponsorship income

     

    X

     

    TAB commissions

     

    X

     

    Tips (non-voluntary) from customers

     

     

    X

    Tips (voluntary) from customers (if all paid to employees)

    X

     

     

    Vending machine commissions

     

    X

     

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      Last modified: 23 Jun 2016QC 23099