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

Published on 01 Oct 08 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

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.

Author profile:

Noel Beharis CTA
Noel is the Tax Technical Director for Dominion Private Clients. Noel commenced in the legal profession as an articled clerk at Phillips Fox Solicitors and worked there until 1992 as a litigator in their insurance litigation division. For the last 14 years since leaving Phillips Fox he has worked at Pitcher Partners, William Buck, MGI Meyrick Webster and his current employer in varying tax technical roles. Areas of expertise include corporate and international taxation, taxation of large private enterprises, high wealth individuals and defending tax audits. Current at 15 September 2011 Click here to expand/collapse more articles by Noel BEHARIS.
 
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