Income tax exemption and sporting clubs

A guide for office bearers and advisers of non-profit clubs for self-assessing if their club is exempt from income tax.

Last updated 19 September 2022

To qualify for exemption

Requirements your sporting organisation must meet to self assess your exemption from income tax.

What happens if your sporting club is income tax exempt and how self assessment works.

Details of requirements your sporting organisation must meet to self assess your exemption from income tax.

What we mean when we talk about your club's main purpose.

Describes the physical presence in Australia test, the deductible gift recipient test and the prescribed by law test.

QC23868