Miscellaneous 2008

Player management fees: FCT v Riddell and Spriggs. The scores at half-time

Source: Taxation In Australia Journal Article

Published Date: 1 Oct 2008

AFL players and rugby league players in the NRL have always been employees of their respective teams. Since the High Court decision of Maddalena v FCT, player management fees incurred to obtain a contract of employment were not deductible. Gordon J at first instance, distinguished Maddalena’s case and granted the players a deduction for player management fees incurred for changing clubs. The Full Federal Court in Commissioner of Taxation v Riddell and Commissioner of Taxation v Spriggs has unanimously reversed that position to disallow the deduction.

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Miscellaneous 2008

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