Maintenance of sports facilities
64 Maintenance of sports facilities
The following contributions are community purpose contributions:
maintenance of a sports facility that has open community access;
maintenance of a sports facility that does not have open community access but is available some of the time for the community to use for sports or sports training.
Example
a sports ground that is normally locked but can be used by arrangement by sports teams in the community
Note See s 69F and s 69G for working out the value of these community purpose contributions.
In this section:
open community access, for a facility, means the facility can be accessed or booked by any member of the community during operating hours apart from when the facility is—
incidentally unavailable; or
being actively used by others in the community.
Example
a tennis court or bowling green run by a club that is open from 10 am to 4 pm and is bookable for use by any person in the community during that time
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