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Sport and Taxation (LAWS70332)
Graduate coursework level 7Points: 12.5Not available in 2022
From 2023 most subjects will be taught on campus only with flexible options limited to a select number of postgraduate programs and individual subjects.
To learn more, visit COVID-19 course and subject delivery.
Overview
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Highly paid international athletes continually attract the attention of tax authorities and the media with regard to the way that they structure their finances. Similarly, sporting organisations and clubs are also subject to continuous scrutiny with regard to their finances and tax affairs.
The international nature of sport provides a wealth of opportunities for tax planning and also for pitfalls when it comes to tax compliance. Keeping your affairs in order when you are a globe-trotting sportsperson in a multitude of countries is not easy, and many athletes and sporting organisations rely heavily on expert advisers.
This subject is for sportspeople, sports agents, sports administrators and other sporting advisers to expand their knowledge of how to manage their or their client’s tax affairs. The subject should enable students to better identify tax issues and tax opportunities with regard to sporting income and sporting-related financial arrangements.
While the subject has a focus on sporting-related income, it also provides a broad introduction to individual international tax and double tax treaties.
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.
Intended learning outcomes
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.
Last updated: 24 January 2023
Eligibility and requirements
Prerequisites
None
Corequisites
None
Non-allowed subjects
None
Recommended background knowledge
Applicants without legal qualifications should note that subjects are offered in the discipline of law at an advanced graduate level. While every effort will be made to meet the needs of students trained in other fields, concessions will not be made in the general level of instruction or assessment. Most subjects assume the knowledge usually acquired in a degree in law (LLB, JD or equivalent). Applicants should note that admission to some subjects in the Melbourne Law Masters will be dependent upon the individual applicant’s educational background and professional experience.
Inherent requirements (core participation requirements)
The University of Melbourne is committed to providing students with reasonable adjustments to assessment and participation under the Disability Standards for Education (2005), and the Assessment and Results Policy (MPF1326). Students are expected to meet the core participation requirements for their course. These can be viewed under Entry and Participation Requirements for the course outlines in the Handbook.
Further details on how to seek academic adjustments can be found on the Student Equity and Disability Support website: http://services.unimelb.edu.au/student-equity/home
Last updated: 24 January 2023
Assessment
| Description | Timing | Percentage |
|---|---|---|
Option 1, Part 1: Assignment | 30% | |
Option 1, Part 2: Take-home examination | 70% | |
Option 2: Research paper on a topic approved by the subject coordinator
| 100% |
Additional details
Note: Students must choose assessment from the options listed above. If an option contains parts, all parts must be completed if that option is chosen.
Last updated: 24 January 2023
Dates & times
Not available in 2022
Time commitment details
The pre-teaching period commences four weeks before the subject commencement date. From this time, students are expected to access and review the Reading Guide that will be available from the LMS subject page and the subject materials provided by the subject coordinator, which will be available from Melbourne Law School. Refer to the Reading Guide for confirmation of which resources need to be read and what other preparation is required before the teaching period commences.
Additional delivery details
This subject has a quota of 30 students. Please refer to the Melbourne Law Masters website for further information about the management of subject quotas and waitlists.
Last updated: 24 January 2023
Further information
- Texts
Prescribed texts
Core subject materials will be provided free of charge to all students. Some subjects require further texts to be purchased. Details regarding any prescribed texts will be provided prior to the commencement of the subject.
- Related Handbook entries
This subject contributes to the following:
Type Name Course Graduate Diploma in Tax Course Graduate Diploma in Legal Studies Course Master of Tax Course Graduate Diploma in Sports Law Course Master of Commercial Law Course Master of Laws - Links to additional information
law.unimelb.edu.au
- Available through the Community Access Program
About the Community Access Program (CAP)
This subject is available through the Community Access Program (also called Single Subject Studies) which allows you to enrol in single subjects offered by the University of Melbourne, without the commitment required to complete a whole degree.
Entry requirements including prerequisites may apply. Please refer to the CAP applications page for further information.
Additional information for this subject
If required, please contact law-admissions@unimelb.edu.au for subject coordinator approval.
- Available to Study Abroad and/or Study Exchange Students
This subject is available to students studying at the University from eligible overseas institutions on exchange and study abroad. Students are required to satisfy any listed requirements, such as pre- and co-requisites, for enrolment in the subject.
Last updated: 24 January 2023