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.
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
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