Financial Services

Sports centres

If the sports centre is part of the University group, the outputs made after 1 July 2000 are generally subject to GST.

They include:

  • membership fees
  • visit cards
  • casual rates
  • court hire, equipment hire, ground hire
  • personal training
  • crèche charges
  • sales of food, drink, training aids, equipment, merchandise and clothing
  • equipment and locker hire
  • phone income
  • room hire.