AFL club members could claim tax refunds on their 2020 subscriptions in an Australian arts industry model being explored by the clubs.

Clubs are waiting on a ruling from the Australian Taxation Office, which would benefit members who continue to financially support their clubs despite the likelihood of being prevented from attending the remainder of the season's games due to coronavirus restrictions.

Club members may be able to claim tax refunds on their 2020 subscriptions under a model being explored by the clubs. Credit:Getty Images

Geelong chairman Colin Carter is understood to have raised the prospect of clubs exploring the Opera Australia subscribers model at a presidents meeting. Now the recently formed working group of club chiefs working on membership has put forward a proposal to the ATO on behalf of all club members.

Clubs are also looking at a second, less preferred option under which memberships and reserved seating costs could be transformed into tax deductible donations under the Australian Sports Foundation program. Clubs such as Hawthorn, raising money for a new facility at Dingley, would lose six per cent of each donation under the second model.