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Class Ruling CR 2005/101 addressed the income tax consequences for Australian Rules Football umpires who received payments for umpiring matches for the Albury Umpires League Inc.

The North East Umpires Board is now responsible for the administration and co-ordination of umpiring Australian Rules Football within North East Victoria and Southern New South Wales, which includes the former Albury Umpires League. Class Ruling CR 2006/85 addresses the income tax consequences for Australian Rules Football umpires who received payments for umpiring matches for the North East Umpires Board.