AFL considers taxing rich clubs for non-player spending AFL deputy CEO Gillon McLachlan says the AFL has considered a luxury tax on rich club spending. Picture: Andrew Filipovic Source: Herald Sun THE AFL is considering a luxury tax on rich clubs as one of a number of measures to create a more even playing field. A tax on football department spending and splitting match day revenue between clubs are two of the potential changes mooted in a discussion paper sent to clubs. Such a tax would involve clubs being slugged a fee for every dollar they spend that exceeds a set amount of football department spending. But AFL deputy CEO Gillon McLachlan this morning said the 'tax' on rich clubs was just one of a number of options being considered. We think there are a range of solutions. McLachlan said. We really haven't come out anywhere about how you would solve the problem. The luxury tax is an example of one used in baseball, certainly, but I think we're very open to how we might solve it. The discussion paper released to clubs showed the gap between the competition's richest four clubs and bottom four clubs had widened significantly, with some clubs earning millions of dollars more over the past eight years. The AFL paper also linked club wealth to finals success, with the big four playing finals 21 times in the past seven years and the four poorest clubs playing just 12 times.