Member and visitor income

A sporting club's income from its members is treated differently for income tax from its income from everyone else, and the ATO counts members' guests as non-members. Many clubs are income-tax exempt and never need the split, but an accountant may still want evidence of it. Member and visitor income gives a period's money received, excluding GST, by who it came from, as Sports Club OS recorded it.

Before you start

You need to be able to see the finance figures. The Treasurer and Administrator can by default.

See the figures

1. Open Finance › > Member and visitor income. It opens on this financial year so far.
2. Change From and To for another period.

The table has a row for each kind of income and a column for each source: Members, Members' guests, Visitors and the public, Functions and Not known, with totals. Each row is marked mutual, shared or non-member, the ATO's three kinds of club income:

• Mutual: membership and joining fees.
• Shared: income from members and others alike: courts, classes, functions, bar, food, the shop and hire.
• Non-member: other income.

How each payment is classed

Nothing is stamped on old records; each payment is classed from what is already recorded:

• Membership and joining fees are members' income.
• A till sale is the kind of sale chosen at the till: a member, a guest, a visitor or a function. A guest fee sold at the till is a guest's.
• An invoice payment is a member's if the person who paid was a member on the day, worked out from their record as it stands now. Someone whose membership has changed since may be classed wrongly, so this is approximate.
• A function's invoice is the function's. The page says how much of it came from functions a member hosted.
• Money imported from the system the club used before names only the payer, so it is Not known.

Counts for the attendance method

Under the table, a line gives the counts the ATO's attendance method starts from, where Sports Club OS has them: guests named on court bookings, and till sales to members, guests, visitors and functions. Member attendance is not recorded.

What it does not do

It does not work out the club's tax, choose an apportionment method, or record who attends the club.