The business of being a professional sportsperson: a taxing question

Davies, Chris (2011) The business of being a professional sportsperson: a taxing question. Malaysian Journal of Sport Science and Recreation, 7 (1). pp. 37-50.

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Sport at the beginning of the 21st century is very different from the turn of the 20th century, one of the major differences being the great increase in the level of professional sport due to the dramatic increase in television revenue, particularly from pay television. In Australia this rise in professional sport has seen a number of taxation cases involving sportspersons reach the High Court. The outcome of these cases is that the revenue attained by Olympic athletes in the form of grant money, prizemoney and sponsorships is now considered to be taxable income, while payments to managers to obtain playing contracts and other income are deductible expenses. It is also suggested that these cases have highlighted the fact that sports law is, in effect, all areas of law applied to the sporting context, and that this context can be a significant aspect of the case.

Item ID: 21507
Item Type: Article (Research - C1)
ISSN: 1823-3198
Keywords: Sports law; taxation
Date Deposited: 20 Apr 2012 06:33
FoR Codes: 18 LAW AND LEGAL STUDIES > 1801 Law > 180125 Taxation Law @ 100%
SEO Codes: 94 LAW, POLITICS AND COMMUNITY SERVICES > 9499 Other Law, Politics and Community Services > 949999 Law, Politics and Community Services not elsewhere classified @ 100%
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