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.
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