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Budget 2024: The Government has announced FamilyBoost, a proposed new childcare payment to help eligible families with the rising costs of Early Childhood Education (ECE). Find out more:

Your sports club, society, trust or association might be able to get an income tax exemption if:

  • it’s set up to promote an amateur game or sport (for example, a cricket or rugby club)
  • it’s for the general public’s recreation or entertainment and there are no significant barriers to participating or watching
  • funds are not used for the private benefit of owners, shareholders, members, beneficiaries or anyone else associated with the club or society.

How to apply

You can write to us to see if your club or society qualifies for an exemption and does not need to file or pay income tax.

If you do not qualify for a full exemption, you may be able to get a $1,000 income deduction instead. This reduces the tax your club pays on its income.

Apply for a not-for-profit income tax exemption or deduction 

If you do not have an exemption

If your sports club does not have a full income tax exemption, you’ll need to file a Clubs or societies income tax return - IR9 each year.

If your sports club is an incorporated society registered with the Companies Office, you’ll be taxed at the company tax rate.

If your sports club is unincorporated, you’ll be taxed at the same rate as individuals. Our income tax calculator will give you your income tax rate and can also work out how much tax you’ll pay.

Income tax calculator

Resident withholding tax

Find out if your club can get an exemption from resident withholding tax (RWT).

When not-for-profits do not pay resident withholding tax

Last updated: 15 Nov 2022
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