# Member and visitor income

> A period's income without GST split by who it came from (members, guests, visitors and functions), as evidence for the club's accountant.

Who this is for: Anyone with “See the finance figures” or “GST codes, price entry and accounts” (by default: Administrator, Treasurer).
Last checked in release 2026.10.23, on 23 October 2026.
Source: https://sportsclubos.net/help/finance/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.

> **Note:** these figures are evidence for the accountant, not a tax figure. Several of them are approximate, as below. Ask the club's accountant how to use them.

## 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.