The Federation Press

Taxation and Sport

in Australia


To propose that the tax laws of the world are anything but a global misfortune is to deny reality. The tax laws of this planet are incomprehensible to many skilled tax practitioners: they are beyond understanding to the average person. Yet, the average person must comply with the declared taxation laws.

The Australian parliament and government has seen fit to conform to the global trend of insensible taxation laws. No one person is capable of fully understanding and comprehending them: the statutes, regulations, rulings and policy papers that govern Australian taxation are not measured in sections or pages, or even in volumes, but are calibrated in cubic metres.

The dilemma with such incomprehensible tax laws is twofold:

The taxpaying athlete is unable, even with all good conscience, to comply with the laws and might inadvertently breach a tax statute or regulation.
The taxpaying athlete does not understand the laws and, therefore, is unable to benefit from the advantageous provisions in the tax statutes and regulations.

This book attempts to partially remedy those situations. The reader will be informed of some of the pitfalls within the tax statutes and a few of the opportunities offered by those same laws.

Specifically, this book outlines the tax treatment of sport in Australia and the foreign tax treatment of Australian international athletes. The topics are divided into Australian sportspeople, Australian sporting clubs, international sport, and taxation planning.


“Great coverage of tax treatment for sport - well set out and explained.” - Cameron Yorke, Curtin University of Technology

Table of Contents

Part 1 The Tax Game Starts

Part 2 Introduction to Tax

The Basic Principles of Income Taxation
Income and Deductions
Goods and Services Tax
Fringe Benefits Tax
Capital Gains Taxation
Pay as You Go Tax

Part 3 Taxation of Australian Athletes and Sporting Clubs

Types of Athletic Income
Allowable Deductions (Expenses)
Taxation of Sporting Clubs

Part 4 International Taxation

Introduction to International Taxation
Taxation of Non-residents in Australia
Taxation in Foreign Countries
Australian Taxation of Foreign Income
Double Tax Agreements

Part 5 Tax Planning

Tax-planning Structures
Income Averaging
Fringe Benefits Tax
Goods and Services Tax
International Aspects

Part 6 Bowling the Last Over

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