Classification of common revenue

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:

End of example

The table below provides general guidance only.
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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