Class Ruling

CR 2004/39W

Income tax: assessable income: football umpires: Riverina Australian Football Umpires Association Inc. receipts

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Notice of Withdrawal

Class Ruling CR 2004/39 is withdrawn with effect from today.

1. Class Ruling CR 2004/39 sets out the Commissioner's views of the tax implications for football umpires who receive payments from the Riverina Australian Football Umpires Association Inc. for umpiring football matches.

2. Class Ruling CR 2004/39 is withdrawn because it is replaced by Class Ruling CR 2012/35 which takes into account changes to the entity making the payments to the umpires.

Commissioner of Taxation
30 May 2012

References

ATO references:
NO 1-3W7SCCX

Related Rulings/Determinations:

TR 92/1
TR 92/20
TR 97/16
CR 2001/1

Subject References:
allowances
assessable income
hobby v. business
sports people
travel allowances
motor vehicle allowances
sporting organisations
sport

Legislative References:
FBTAA 1986 20
FBTAA 1986 22
ITAA 1936 26(e)
ITAA 1936 26(eaa)
ITAA 1997 6-5
ITAA 1997 6-5 (1)
ITAA 1997 6-10
ITAA 1997 8-1
TAA 1953 Part IVAAA
TAA 1953 12-B of Sch 1
Copyright Act 1968