Introductory Text
PART 1 Preliminary
1.Citation, commencement, effect and interpretation
PART 2 Meaning of “community amateur sports club” and “registered club”
2.Amendment of CTA 2010
3.Meaning of community amateur sports club
4.Income condition
PART 3 Costs associated with membership of a club and membership fees
5.Costs associated with membership of a club
6.Limit on membership fees
7.Apportionment of limits in regulations 5(1) and 6
8.Membership fees
9.Sporting activity costs
PART 4 Meaning of “organised on an amateur basis”
10.Meaning of “organised on an amateur basis”
11.Limit on paid players
12.Paid players
13.Calculating amounts paid to a player
14.Travel and subsistence
PART 5 Clubs consisting mainly of social members
15.Clubs not to be regarded as meeting the main purpose test
16.Participating in the sporting activities of the club
17.Occasional participation in the sporting activities of the club
18.Apportionment of days of participation: duration of membership
19.Apportionment of days of participation: seasonal sports
Signature
Explanatory Note