High Court Rules in Favour of Football Players

The High Court has rules that football players, depending on their contractual arrangements, can claim a tax deduction for fees paid to their respective managers to negotiate their contracts

The High Court has recognised that an individual can carry on a business, for the purposes of both paragraph 8-1(1)(a) and paragraph 8-1(1)(b), that includes activities undertaken under an employment contract as an employee. As the contractual framework under which the taxpayers carried on their businesses as football players applied to all players operating in the AFL and NRL competitions, the Tax Office accepts that the principles set out by the High Court have equal application to those other players.

See case - Spriggs and Anor v Commissioner of Taxation

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