New Resource: GST Treatment for Sporting Tournaments & Events

4 June 2026

Circular 26-031

Relevant for Club Officers, Management & Tournament Organisers

Clubs New Zealand has developed a new resource to support clubs that host sporting tournaments and events.

The guide sets out how GST applies when running events, including how to treat entry fees, sponsorship, event costs and prize money. It also clears up some common misunderstandings, particularly around cash prizes and why these do not reduce GST payable.

Importantly, the resource reinforces that tournaments sit within the club's overall financial activity, and that GST obligations apply even where events break even.

This guidance has been reviewed by our tax advisor and is intended to provide clubs with a consistent starting point. As always, we recommend clubs check their specific situation with their accountant and tax advisors.

Access the resource

The resource "GST Treatment for Sporting Tournaments & Events" is now available to download using the link below:

GST Treatment for Sporting Tournaments & Events

Other useful resources include:

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