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

Income tax: assessable income: indoor soccer referees: Salvo's United Football Club receipts

Income tax: assessable income: football umpires: Southern Umpires Association Inc. receipts

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

Income tax: assessable income: sporting officials: Howzat Newcastle Indoor Sporting Centre receipts

Income tax: assessable income: basketball referees: Townsville Basketball Inc. receipts

Income tax: assessable income: football umpires: East Gippsland Umpires Association Incorporated receipts