Income tax: assessable income: football umpires: Riverina Australian Football Umpires Association Inc. receipts

Class Ruling CR 2004/39 sets out the Commissioner's views of the tax implications for football umpires who receive payments from the Riverina Australian Football Umpires Association Inc. for umpiring football matches.

Class Ruling CR 2004/39 is withdrawn because it is replaced by Class Ruling CR 2012/35 which takes into account changes to the entity making the payments to the umpires.