Miscellaneous Taxation Ruling

MT 2032A

Fringe benefits tax : sporting clubs

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FOI status:

may be released

Notice of Addendum

Taxation Ruling MT 2032 is amended by the following;

1. Paragraph 9 is replaced by:

'9. As a practical guide it will be generally accepted that if players participating in a trip away provided by a club, as described in paragraph 8 above, were being paid, on average no more than $50 per competition match over the season, this would indicate an absence of the employment relationship required for FBT to apply. Where higher levels of payments are made, a club financed end-of season, etc., trip would be taken to be a taxable fringe benefit but any player contribution to the cost would reduce the taxable value.'

2. Paragraph 10, line 4, replace '$30' with '$50'.

Commissioner of Taxation
8/9/94

References

BO CASAUD 032