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Professional sportsperson – income and work-related deductions

Professional sportspersons' guide to income and claiming deductions for work-related expenses.

Last updated 6 June 2023

Income and allowances
Income and allowance amounts you need to include in your tax return and amounts you don’t include.

Deductions for work expenses
Deductions you can and can't claim for expenses you incur to earn your income or performing your work.

Record keeping for work expenses
Records you need to keep as evidence of your expenses and exceptions to keeping some records.

This guide doesn't deal with the tax obligations of support staff, coaches, referees or umpires – see Fitness and sporting industry employees.