Private ruling: Not-for-profit - exemption
Date of advice: 18 December 2025
Published: 9 February 2026
Ruling period: Year ending DD MM 20XX | Year ending DD MM 20XX | Year ending DD MM 20XX | Year ending DD MM 20XX | Year ending DD MM 20XX
Date scheme commenced: DD MM 20XX

Ruling: Q1: Will you be exempt from income tax pursuant to section 50-1 of the Income Tax Assessment Act 1997 (ITAA 1997) as a society, association or club established for the encouragement of a game or sport as described under item 9.1(c) of section 50-45 of the ITAA 1997? | A1: Yes. You are a non-profit association established and operated for the encouragement of a game or sport. You are an entity covered by item 9.1(c) of the table in section 50-45 of the Income Tax Assessment Act (ITAA 1997). Your activities are not carried on for the profit or gain of your individual members as outlined in your constitution, and you are not a charity. Your non-sporting activities are considered incidental, secondary or peripheral to your objects. Accordingly, your ordinary and statutory income is exempt from income tax under section 50-1 of the ITAA 1997.

Relevant facts and circumstances: The Entity is a not-for-profit and is not a charity. The Entity is located within Australia and pursues its objects at that location. The Entity is governed by a governing document. The objects of the Entity's governing document includes: • Not-for-profit clauses • Winding up and dissolution of assets clauses prohibiting distribution to its members The Entity undertakes secondary activities which are incidental to the objects and purpose outlined in its governing document. The Entity satisfies the ordinary meaning of a society, association, or club. The Entity provides activities for the encouragement of a game or sport as well as social facilities to generate income to support the. The Entity promotes activities for the encouragement of a game or sport including providing sporting facilities, providing financial and in-kind support to local sporting organisations, and upgrading existing sporting facilities. The Entity also intends to open a new sporting facility during the ruling period. The Entity applies its income and assets for the purposes of establishment.

Relevant legislative provisions: Income Tax Assessment Act 1997 Division 50 | Income Tax Assessment Act 1997 section 50-1 | Income Tax Assessment Act 1997 section 50-45 | Income Tax Assessment Act 1997 item 9.1(c) of section 50-45 | Income Tax Assessment Act 1997 section 50-47 | Income Tax Assessment Act 1997 section 50-70 | Australian Charities and Not-for-profits Commission Act 2012 section 25.5 | Charities Act 2013 section 5 | Charities Act 2013 section 12