Class Ruling

CR 2005/101W

Income tax: assessable income: football umpires: Albury Umpires League Inc. receipts

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FOI status:

Notice of Withdrawal

Class Ruling CR 2005/101 is withdrawn with effect from 1 April 2006.

1. Class Ruling CR 2005/101 addressed the income tax consequences for Australian Rules Football umpires who received payments for umpiring matches for the Albury Umpires League Inc.

2. The North East Umpires Board is now responsible for the administration and co-ordination of umpiring Australian Rules Football within North East Victoria and Southern New South Wales, which includes the former Albury Umpires League. Class Ruling CR 2006/85 addresses the income tax consequences for Australian Rules Football umpires who received payments for umpiring matches for the North East Umpires Board.

Commissioner of Taxation
30 August 2006

References

ATO references:
NO 2005/18404