Not-for-profit organisations support a range of needs and activities, such as financial disadvantage, health and education.
Governments support these entities through various measures, notably exemption from income tax and other taxes.
Some of Australia’s major professional sports – such as the Australian Football League (AFL) and its clubs, the National Rugby League (NRL) and its clubs and Cricket Australia – are treated as not-for-profits. This means they do not pay income tax.
