ITAA 1997 s 6-5, 6-10 and 8-1

Income tax: assessable income: football umpires: Darwin Football Association Inc. receipts

Income tax: assessable income: cricket umpires: Dandenong District Cricket Umpires Association receipts

Income tax: assessable income: basketball referees: Western Australian Basketball Federation Inc. receipts

Income tax: assessable income: football umpires: North Western Football Association Inc receipts

Income Tax: assessable income: football umpires: Circular Head Football Association Inc. receipts

Income tax: assessable income: cricket umpires: Burnie Cricket League Inc. receipts

Income tax: assessable income: football umpires: Goulburn Valley Football Umpires Assoc. Inc. receipts

Income tax: assessable income: school sport officials: Association of Independent Schools of Victoria Incorporated

Income Tax: assessable income: cricket scorers: Melbourne Cricket Club Inc. receipts

Income tax: assessable income: football umpires: Peel Football League Inc. receipts

Income tax: assessable income: football umpires: Eastern Football League Inc. receipts

Income tax: assessable income: football umpires: Geelong Football Umpires League Inc.

Income tax: assessable income: football umpires: Adelaide Plains Football League Inc. receipts

Income tax: assessable income: referee, umpire and scorer match fees: University of Southern Queensland Student Guild

Income tax: assessable income: football umpires: leagues and associations affiliated with the West Australian Football Commission Inc. receipts

Income tax: assessable income: football umpire coaches and umpire observers: leagues and associations affiliated with the West Australian Football Commission Inc. receipts

Income tax: assessable income: football umpires: South Australian Amateur Football League Inc. receipts

Income tax: assessable income: sport umpires and coaches: Trinity College Gawler Incorporated

Income tax: assessable income: volunteers: Trinity College Gawler Incorporated

Income tax: assessable income: sport officials: Town of Gawler