Maintenance of sports facilities available to community some of the time
69G Maintenance of sports facilities available to community some of the time
This section applies to a community purpose contribution mentioned in section 64 (1) (b).
The value of any maintenance claimed as a community purpose contribution for a reporting year for a licensee that is a club must be worked out as follows:
– total income)
community time—
means the number of hours the sports facility is used during the reporting year—
by a recipient; or
for an event or activity organised by a recipient; but
does not include the number of hours the sports facility is used during the reporting year by a professional sportsman or a men’s professional sports team.
total cost means the total amount spent by the licensee on maintaining the sports facility during the reporting year.
total income means the total amount of income that the licensee makes from, or receives for, the sports facility during the reporting year.
Examples
1 fees or charges that the licensee collects for the use of the sports facility
The statute text is free to read above. View subscription options to unlock the case-law research tools for each provision.