The guide includes summaries of three Federal Court cases and three Administrative Appeal Tribunal decisions to help clubs that conduct extensive non-sporting activities (in addition to their sporting activities) determine their income tax status.

The ATO said that it is important to remember that income tax exemption is not necessarily permanent, which means that it is important to review tax status as part of the governance process.

A worksheet is also included in the guide to assist initial and ongoing assessment of the club’s tax status.

The guide is available from the ATO’s website.