In the study material, page 2.10, paragraph 4
" Commissioner of taxation indicates that payment and prizes received by sports people are not assessable income unless the gains are received by carrying on a business activity "
That's mean normally the payment or prize is not assessable income.
but in self review question 12, the solution includes the $ 190 000 winning payment to the taxpayer's assessable income?
Why?
Someone has same question?
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幫頂～我也在看tax
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Module 2 我也还没看 就看了一下楼主说的那段 下面是我的理解 不知道对不对哈
题目里的那个人是专业运动员所以他是carrying on a business activity
paragraph 4 后面不是说了FC of T v Stone 那个case里面full time警察作为运动员赚的 prizes and grants 也是 assessable income。
楼主说的那个tax ruling 意思是指像martin v FC of T 这种赌马的收入是windfall gains 和 personal exertion 无关所以不是assessable income。
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我觉得如果是职业，专业，商业运动员，比赛收入是assessable income. 如果只是业余选手作为爱好就不是。
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