TR 1999/17 - Income tax: sportspeople - receipts and other benefits obtained from involvement in sport

What this Ruling is about Class of person/arrangement 1. This Ruling discusses benefits received by individuals from involvement in sport. The Ruling sets out the Commissioner's view as to whether these benefits are assessable income under the Income Tax Assessment Act 1936 (ITAA 1936) or the Income Tax Assessment Act 1997 (ITAA 1997). Where a sportsperson is uncertain whether...