The Anzac Day Act 1960 says sports hosting sporting events for which people pay to watch must pay to the Anzac Day Trust 60% of the net proceeds derived from the holding of those sports events. This does not apply to fitness centres, exercise classes, swimming pools etc.
Even if the sporting events is not profitable, a return has to be submitted to the Anzac Day Trust. The form is available for download.
Perth Office - Leederville
Street address: 246 Vincent Street LEEDERVILLE WA 6007
Postal address: PO Box 329 LEEDERVILLE WA 6903
Telephone (08) 9492 9700
Facsimile (08) 9492 9711 Email the Perth office