– see also Subscriptions

Apportionment

Generally

Input tax

Benefits

Admission to sites

Free, treatment

Liability and value

Limitations

Supplied to third parties

Consideration

Interest-free loan by golf club members

Travel club, identification of supply made in return for consideration

Exemption exceptions

Liability

Meaning of subscriptions

Non-business income

Payment by deed of covenant

Philanthropic, meaning

Primary purpose of association

Political lobbying

Tour operators