Taxation of Sport

Subject LAWS70332 (2010)

Note: This is an archived Handbook entry from 2010.

Credit Points: 12.50
Level: 7 (Graduate/Postgraduate)
Dates & Locations:

This subject has the following teaching availabilities in 2010:

October, Parkville - Taught on campus.
Pre-teaching Period Start not applicable
Teaching Period not applicable
Assessment Period End not applicable
Last date to Self-Enrol not applicable
Census Date not applicable
Last date to Withdraw without fail not applicable


Timetable can be viewed here. For information about these dates, click here.
Time Commitment: Contact Hours: The total class time is between 24 and 26 hours.
Total Time Commitment: Visit the Melbourne Law Masters website for more information about this subject.
Prerequisites: Visit the Melbourne Law Masters website for more information about this subject.
Corequisites: Visit the Melbourne Law Masters website for more information about this subject.
Recommended Background Knowledge: Visit the Melbourne Law Masters website for more information about this subject.
Non Allowed Subjects: Visit the Melbourne Law Masters website for more information about this subject.
Core Participation Requirements: Visit the Melbourne Law Masters website for more information about this subject.

Coordinator

Assoc Prof Ann O'Connell

Contact

For the most up-to-date information about this subject, contact the Melbourne Law Masters Office by email at law-masters@unimelb.edu.au or phone 8344 6190 or alternatively visit the subject website: www.masters.law.unimelb.edu.au
Subject Overview:

Principal topics will include:

  • Income tax aspects of income from sport activities:
    - Amateur versus professional
    - Special tax regimes for athletes
    - Individual sports
    - Team sports
  • Income tax aspects of other income related to sports activities:
    - Publicity on clothing
    - Use of products
    - Sponsorships
    - Subsidies and grants
    - Inducement payments
    - Athlete's image rights
    - Merchandising
  • Income tax aspects of sports clubs and associations
  • Taxation of sports events
  • Foreign income derived by resident athletes
  • Taxation of non-resident athletes deriving Australian source income
  • Tax planning aspects for athletes.
Objectives:

A student who has successfully completed this subject should have an understanding of:

  • The tax issues that arise for athletes as a result of their sporting activities and as a result of their other activities
  • The tax issues that arise for those who make payments to athletes, including as employees and also general withholding obligations
  • The international tax issues that arise as a result of sporting activities
  • The capacity for tax planning by athletes.
Assessment:

Assignment (30%)
Take-home examination (70%) (10-13 December)
or
10,000 word research paper (100%) (20 January 2011) on a topic approved by the subject coordinator
Prescribed Texts: Visit the subject website for more information
Breadth Options:

This subject is not available as a breadth subject.
Fees Information: Subject EFTSL, Level, Discipline & Census Date
Generic Skills: Visit the Melbourne Law Masters website for more information about this subject.
Links to further information: http://www.masters.law.unimelb.edu.au/

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