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This edited version has been archived due to the length of time since original publication. It should not be regarded as indicative of the ATO's current views. The law may have changed since original publication, and views in the edited version may also be affected by subsequent precedents and new approaches to the application of the law.

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Ruling

Subject: Income - referee

Question

Are the payments that you receive, as a referee of an amateur sport, assessable income?

Answer

No.

This ruling applies for the following period:

Year ended 30 June 2012

The scheme commences on:

01 July 2011

Relevant facts and circumstances

You are a member of a Referee Association.

You referee amateur sport for approximately half of each year.

On an average weekend you would referee one or two matches and act as an assistant on another two matches.

The amounts paid per match ranges from approximately $X to $Y

You have incurred the following expenses:

    · training courses,

    · purchase and maintenance of equipment,

    · travel to various match venues,

    · yearly membership fees, and

    · the Referees Association levy (percentage of match fee).

You do not invoice anyone for your refereeing and there is no written contract of any kind involved.

You have no obligation to referee matches throughout the year.

Relevant legislative provisions

Income Tax Assessment Act 1997 section 6-5

Income Tax Assessment Act 1997 section 15-2, and

Income Tax Assessment Act 1997 section 8-1.

Reasons for decision

Taxation Ruling TR 1999/17 provides the Commissioner's view on the tax treatment of benefits received from involvement in sport.

This ruling states that where the activities of a taxpayer constitute a pastime or hobby rather than an income-producing activity, money and other benefits received from the pursuit of that pastime or hobby are not assessable income.

In your case it is accepted that your refereeing activities are a social or personal pursuit of a non-commercial nature. Accordingly the payments that you receive, for your refereeing activities, are not assessable income.

It should also be noted that you are not entitled to a deduction for any of the expenses that you have incurred in connection with your refereeing activities.


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