Australia’s major sports codes are considered not-for-profits – is it time for them to pay up?

This article examines whether professional sport in Australia should receive a tax exemption as a not-for-profit organisation. The article examines the large revenues of the Australian Football League and the National Rugby League and their clubs and the reliance on sports gambling revenue. The research proposes the introduction of an unrelated income business income tax for the commercial income not related to the promotion of sport.