Home > Law > RLJ > Vol. 12 (2002) > Iss. 1
Abstract
The taxation of international athletes competing in Australia depends largely on the source and character of income earned. The existence of tax treaties or Double Tax Agreements between Australia and an athlete’s home country can also have an impact on an athlete’s assessable income. Following Braedon Clark and Leslie Miller’s Taxation and Sport in Australia, this article extends the scope to examine taxation of typical forms of income earned by international athletes competing in Australia, both in a non double tax agreement environment and in jurisdictions with double taxation agreements. Following the Sydney Olympics and Goodwill Games, the FIFA World Cup in Korea and the Commonwealth Games in Manchester, and with the Rugby World Cup in 2003, this discussion remains topical.
Recommended Citation
Lloyd-Pugh, Tegan and McMahon, Jane
(2002)
"Taxation in Australia of Non-Resident Athletes : Maurice Green and the Olympic Games : Can the ATO Catch the Fastest Man in the World?,"
Revenue Law Journal:
Vol. 12:
Iss.
1, Article 8.
Available at:
http://epublications.bond.edu.au/rlj/vol12/iss1/8
