• Classification of common expenses

    The table below provides general guidance only.

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

    Example: Payments to employment agencies

    Payments to employment agencies for staff are shown as apportionable on the basis the staff are required for activities that relate to both members and non-members. If, however, the activities only relate to:

    • non-members, the payments are fully deductible
    • members, the payments are non-deductible.
    End of example

    Description

    Non-deductible

    Deductible

    Apportionable

    Accounting fees (general)

     

     

    X

    Administration costs

     

     

    X

    Advertising expenses

     

     

    X

    Annual general meeting expenses

    X

     

     

    Audit of accounts fees

     

     

    X

    Bad debts

     

     

    X

    Bank charges (investment account)

     

    X

     

    Bank charges (trading account)

     

     

    X

    Bar expenses

     

     

    X

    Board expenses

     

     

    X

    Borrowing costs (mortgage on club's premises)

     

     

    X

    Building write-off

     

     

    X

    Cash shortages

     

     

    X

    Cleaning costs

     

     

    X

    Community benefit payments (if required by law)

     

     

    X

    ClubGRANTS scheme payments - NSW

     

    X

     

    Computer expenses

     

     

    X

    Consultancy fees

     

     

    X

    Contract, sub-contract and commission expenses

     

     

    X

    Cost of managing tax affairs

     

    X

     

    Decline in value (depreciating assets) expenses

     

     

    X

    Directors fees

     

     

    X

    Donations to community organisations (not DGRs)

    X

     

     

    Donations to deductible gift recipients (DGRs)

     

    X

     

    Electricity costs

     

     

    X

    Employee expenses (other)

     

     

    X

    Employee leave payments

     

     

    X

    Employee leave provisions

    X

     

     

    Employee salaries and wages

     

     

    X

    Employee superannuation

     

    X

     

    Employee training and welfare costs

     

     

    X

    Employee uniforms

     

     

    X

    Employees - pay out tips (non-voluntary)

     

     

    X

    Employees - pay out tips (voluntary)

    X

     

     

    Employees - payroll taxes

     

     

    X

    Employees - worker's compensation costs

     

     

    X

    Employees amenities

     

     

    X

    Entertainment expenses

     

     

    X

    Filing fees

     

     

    X

    Fines and penalties

    X

     

     

    Flowers and decorations

     

     

    X

    Freight and cartage

     

     

    X

    Gaming licenses (machines owned)

     

     

    X

    Gaming machine commission expenses

     

    X

     

    Gaming machine expenses (owned or leased)

     

     

    X

    Gaming taxes and levies (machines owned)

     

     

    X

    Gas

     

     

    X

    Guests and reciprocal members expenses

     

    X

     

    Hire of equipment/videos

     

     

    X

    Hire of facilities for functions

     

     

    X

    Honoraria paid to volunteers

     

     

    X

    Insurance on club property

     

     

    X

    Interest expense (mortgage on club's premises)

     

     

    X

    Investment costs

     

    X

     

    Keno commission expenses

     

    X

     

    Land taxes

     

    X

     

    Laundry and dry cleaning

     

     

    X

    Member discounts

    X

     

     

    Member loyalty schemes

    X

     

     

    Member magazine expenses

    X

     

     

    Member wreaths, flowers, hospital visits

    X

     

     

    Members birthdays

    X

     

     

    Members/badge draws

    X

     

     

    Membership subscriptions costs

    X

     

     

    Motor vehicle expenses

     

     

    X

    Payments to employment agencies for staff

     

     

    X

    Payphone expenses (commission or agreed amount)

     

    X

     

    Payphone expenses (owned or leased)

     

     

    X

    Permits, licences and fees

     

     

    X

    Pest control

     

     

    X

    Prepaid expenses

     

     

    X

    Printing, stationery and postage expenses

     

     

    X

    Prizes and trophies

    X

     

     

    Purchase of merchandise

     

     

    X

    Raffle and bingo expenses

     

     

    X

    Rates

     

    X

     

    Rent expenses and outgoings - club

     

     

    X

    Rent expenses and outgoings - investment properties

     

    X

     

    Repairs and maintenance - club

     

     

    X

    Repairs and maintenance - investment properties

     

    X

     

    Restaurant/bistro expenses

     

     

    X

    Security costs

     

     

    X

    Sponsorship costs

     

    X

     

    Stocktaking expenses

     

     

    X

    Subscriptions to professional associations - first $42

     

    X

     

    Subscriptions to professional associations (general)

     

     

    X

    Sundry/general expenses

     

     

    X

    TAB facilities commission expenses

     

    X

     

    Telephone expenses

     

     

    X

    Waste disposal expenses

     

     

    X

    Find out about:

      Last modified: 23 Jun 2016QC 23099