| Recent ruling by the ATO to a specific set of circumstances (Found at http://law.ato.gov.au/atolaw/view.htm?docid=CLR/CR201223/NAT/ATO/00001 )
States that payments to umpires were found not to be “Ordinary Income” and therefore no PAYG Withholding was required.
Bookkeepers of sporting clubs and associations may need to check whether they are or should be withholding PAYG from payments they are making.
These payments were deemed NOT income as they didn't substitute or replace what would ordinarily be called Income (not regular etc).
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