| Disclaimer This edited version has been archived due to the length of time since original publication.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. You cannot rely on this record in your tax affairs. It is not binding and provides you with no protection (including from any underpaid tax, penalty or interest). In addition, this record is not an authority for the purposes of establishing a reasonably arguable position for you to apply to your own circumstances. For more information on the status of edited versions of private advice and reasons we publish them, see PS LA 2008/4. |
Edited version of your written advice
Authorisation Number: 1051297245350
Disclaimer
You cannot rely on this edited version in your tax affairs. You can only rely on the advice that we have given to you or to someone acting on your behalf.
The advice in the Register has been edited and may not contain all the factual details relevant to each decision. Do not use the Register to predict ATO policy or decisions.
Date of advice: 20 October 2017
Ruling
Subject: Assessable Income
Question
Is your umpiring activity considered to be a hobby?
Answer
Yes
This ruling applies for the following periods:
Year ended 30 June 2017.
The scheme commences on:
1 July 2016
Relevant facts and circumstances
You work permanent part-time in an industry not related to any sport.
You signed a ‘Statement by Supplier’ advising that your service is ‘made in the course or furtherance of an activity done as a private recreational pursuit or hobby’.
You hold an umpire’s badge.
You play sport once each night and umpire games before/or after your played games.
You can umpire up to seven games per week.
The amount of remuneration you receive per game is nominal:
You have not received a PAYG payment summary from either association.
You umpire for approximately 45 weeks a year
Both associations deposit payments directly into your savings account the following day.
Relevant legislative provisions
Income Tax Assessment Act 1997 Section 6-5
Income Tax Assessment Act 1997 Subsection 6-5(1)
Income Tax Assessment Act 1997 Section 6-10
Income Tax Assessment Act 1997 Section 10-5
Income Tax Assessment Act 1997 Section 15-2
Income Tax Assessment Act 1997 Subsection 15-2(1)
Reasons for decision
The payments you receive from umpiring are not assessable income as your activities constitute a pastime or hobby. You do not need to include the umpiring income in your income tax return.
Further issues for you to consider
As the payments received are not assessable income, all losses and outgoings that are incurred in connection with these activities are not allowable as a deduction.
You will need to continue to complete a ‘Statement by supplier’ as this means that your payer will not be required to withhold tax from the payments that they make to you for umpiring.