66Sports and recreation

66 Sports and recreation (1) The following contributions are community purpose contributions: (a) a contribution to a recipient for uniforms, equipment or training for sports teams or sportspeople in the community; (b) a contribution to a recipient for sports coaches, trainers, umpires or administrators; (c) a contribution to a recipient for sports or recreation activities or events available to the community; (d) a contribution to a recipient that promotes or develops sports or recreation activities available to the community; (e) a contribution to a recipient for award events for sports teams and sportspeople in the community; (f) 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. 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).

Section 66A