n Without Prejudice - Is a non-statutory fine or penalty subject to VAT? : tax

Volume 7, Issue 6
  • ISSN : 1681-178X



A member of a club, association, society or other similar organisation (association) becomes entitled to enjoy the use of the facilities and other benefits and privileges of that organisation in return for payment of a membership fee. The member undertakes to abide by the rules of the association. The rules generally provide for a fine or penalty to be imposed on the member if he or she does not comply with the rules, or if the member's conduct is prejudicial to its interests. The fine or penalty can either take the form of a monetary payment, or it could comprise the suspension of privileges, or both.

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