RSLs are registered clubs and also categorized as not-for-profits. However the use of the land as the sale of alcohol or gaming is not a permitted use on the ESPL Public Benefit schedule in the legislation. As such the parcel of land that the bar is located on will be classified as commercial and the parcel of land that the club’s sporting fields, community centres and buildings are located on will be classified as public benefit. If the bar and sports fields etc are located on the same parcel of land, then councils will need to make a decision on dominant use of the land.
Shannon Perry | Economist – Tax Reform Branch
