Superannuation Guarantee Determination

SGD 93/11

Are a professional sportsperson's appearance fees, prize monies or player awards either 'ordinary time earnings' or 'salary or wages'?

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FOI status:

may be releasedFOI number: I 1215684

1. Appearance fees are paid for participation in a sporting event or in a promotional display. Therefore, they are salary or wages within paragraph 11(1)(e) of the Superannuation Guarantee (Administration) Act 1992 as payments to a person to participate in a sport or display. They are also ordinary time earnings (within subsection 6(1)) because the time spent participating in the sport or display constitutes the sportsperson's ordinary hours of work under the appearance contract.

2. Prize money is paid for successfully performing or participating in a sport. Therefore, it is also both salary or wages and ordinary time earnings for a professional sportsperson.

3. Remunerative awards of the 'player of the match' or 'sports person of the year' type are awarded on a subjective judgment of quality and cannot be classed as a payment to perform. Therefore, they are neither ordinary time earnings nor salary or wages.

Commissioner of Taxation


ATO references:
NO 93/9352-3

ISSN 1038 - 7455

Related Rulings/Determinations:

SGR 933
SGR 934

Subject References:
appearance fee
prize money
salary or wages
sports person
ordinary time earnings

Legislative References:
SGAA 6(1)
SGAA 11(1)

SGD 93/11 history
  Date: Version: Change:
You are here 22 July 1993 Original ruling  
  5 December 2007 Withdrawn