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21 Jun 12 Addendum to TR 1999/17 (Sportspeople - receipts and other benefits)

On 20 June 2012, the ATO issued Addendum TR 1999/17A1 entitled "Income tax: sportspeople - receipts and other benefits obtained from involvement in sport". The Addendum amends Taxation Ruling TR 1999/17 to reflect the changes to the law caused by the repeal of inoperative provisions.

On the same day, the ATO issued IT 2262W, withdrawing IT 2262 ("Income tax: liability - amateur athletes (resident and non-resident) trust funds and other payments") with effect from 20 June 2012. The Ruling is withdrawn because the issues are sufficiently addressed in Taxation Ruling TR 1999/17.

 


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