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09 Dec 08 Special leave granted to footballers - Spriggs and Riddell

On 5 December 2008, the High Court (Heydon, Crennan and Kiefel JJ) granted the taxpayers special leave to appeal against the decision of the Full Federal Court in FCT v Spriggs & Riddell [2008] FCAFC 150 (Full Federal Court; Goldberg, Bennett and Edmonds JJ; 22 August 2008). The Full Federal Court held that management fees paid by 2 professional footballers (Spriggs, an AFL player, and Riddell, a Rugby League player) to their agents for negotiating contracts with football clubs were not deductible under s 8-1 of ITAA 1997.

For a copy of the High Court transcript of the special leave application, [2008] HCATrans 405 (5 December 2008), go here.

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