The business of being a professional sportsperson : A taxing question / Chris Davies
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...
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| Format: | Article |
| Language: | English |
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Faculty of Sports Science and Recreation
2011
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| Online Access: | http://ir.uitm.edu.my/id/eprint/22126/ http://ir.uitm.edu.my/id/eprint/22126/1/AJ_CHRIS%20DAVIES%20MJSSR%20SR%2011.pdf |
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uitm-22126 |
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eprints |
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uitm-221262018-11-14T01:53:11Z http://ir.uitm.edu.my/id/eprint/22126/ The business of being a professional sportsperson : A taxing question / Chris Davies Davies, Chris Recreational areas and facilities. Recreation centers Malaysia 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. Faculty of Sports Science and Recreation 2011 Article PeerReviewed text en http://ir.uitm.edu.my/id/eprint/22126/1/AJ_CHRIS%20DAVIES%20MJSSR%20SR%2011.pdf Davies, Chris (2011) The business of being a professional sportsperson : A taxing question / Chris Davies. Malaysian Journal of Sport Science and Recreation, 7 (1). pp. 44-63. ISSN 1823-3198 |
| repository_type |
Digital Repository |
| institution_category |
Local University |
| institution |
Universiti Teknologi MARA |
| building |
UiTM Institutional Repository |
| collection |
Online Access |
| language |
English |
| topic |
Recreational areas and facilities. Recreation centers Malaysia |
| spellingShingle |
Recreational areas and facilities. Recreation centers Malaysia Davies, Chris The business of being a professional sportsperson : A taxing question / Chris Davies |
| description |
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. |
| format |
Article |
| author |
Davies, Chris |
| author_facet |
Davies, Chris |
| author_sort |
Davies, Chris |
| title |
The business of being a professional sportsperson : A taxing question / Chris Davies |
| title_short |
The business of being a professional sportsperson : A taxing question / Chris Davies |
| title_full |
The business of being a professional sportsperson : A taxing question / Chris Davies |
| title_fullStr |
The business of being a professional sportsperson : A taxing question / Chris Davies |
| title_full_unstemmed |
The business of being a professional sportsperson : A taxing question / Chris Davies |
| title_sort |
business of being a professional sportsperson : a taxing question / chris davies |
| publisher |
Faculty of Sports Science and Recreation |
| publishDate |
2011 |
| url |
http://ir.uitm.edu.my/id/eprint/22126/ http://ir.uitm.edu.my/id/eprint/22126/1/AJ_CHRIS%20DAVIES%20MJSSR%20SR%2011.pdf |
| first_indexed |
2023-09-18T23:07:59Z |
| last_indexed |
2023-09-18T23:07:59Z |
| _version_ |
1777418611833438208 |