Sports and recreation
66 Sports and recreation
The following contributions are community purpose contributions:
a contribution to a recipient for uniforms, equipment or training for sports teams or sportspeople in the community;
a contribution to a recipient for sports coaches, trainers, umpires or administrators;
a contribution to a recipient for sports or recreation activities or events available to the community;
a contribution to a recipient that promotes or develops sports or recreation activities available to the community;
a contribution to a recipient for award events for sports teams and sportspeople in the community;
a contribution to a recipient for the purpose of providing health services related to the recipient’s participation in sport in the community.
Note See s 69H for working out the value of this community purpose contribution.
In this section:
recipient, of contribution, does not include a professional sportsman or a men’s professional sports team (unless the contribution is allowed by a determination made under section 69A).
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