New South Wales Consolidated Acts New South Wales Consolidated ActsFor the purposes of this Act, an association shall not be deemed to trade or secure pecuniary gain for its members or to be formed or carried on for the object of trading or securing pecuniary gain for its members by reason only that:
(a) the association itself makes a pecuniary gain, unless that gain or any part of it is divided among or received by the members of the association or any of them,
(b) the association buys or sells or deals in or provides goods or services where those transactions are ancillary to the principal object of the association and, where the transactions are with the public, the transactions:(i) are not substantial in number or value in relation to the other activities of the association, or(ii) consist of admission fees to displays, exhibitions, contests, sporting fixtures or other occasions organised for the promotion of the objects of the association,
(c) the association is established for the protection of a trade, business, industry or calling in which the members of the association are engaged or interested, and the association itself does not engage or take part in, or in any part or branch of, any such trade, business, industry or calling,
(d) members of the association derive pecuniary gain through enjoyment of facilities or services provided by the association for social, recreational, educational or other like purposes,
(e) any member of the association derives pecuniary gain from the association by way of bona fide payment of remuneration,
(f) any member of the association derives from it pecuniary gain to which the member would be entitled if the member were not a member of the association,
(g) members of the association compete for trophies or prizes in contests directly related to the objects of the association, or
(h) the association:(i) engages in trade which is, or(ii) secures for its members pecuniary gain which is,of a class prescribed for the purposes of this section.