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ATO Class Ruling CR 2006/51 Assessable Income: Football Umpires
Ruling
24. The match fees and travel allowance paid to umpires who officiate at matches for the EDFL in Western Australia are not assessable income under either section 6-5 or section 6-10 of the ITAA 1997.
25. Losses and outgoings incurred by umpires in connection with their umpiring activities cannot be claimed as a deduction under section 8-1 of the ITAA 1997 or any other provision of the ITAA 1997.
Ruling
24. The match fees and travel allowance paid to umpires who officiate at matches for the EDFL in Western Australia are not assessable income under either section 6-5 or section 6-10 of the ITAA 1997.
25. Losses and outgoings incurred by umpires in connection with their umpiring activities cannot be claimed as a deduction under section 8-1 of the ITAA 1997 or any other provision of the ITAA 1997.