Commissioner of Taxation (Cth) v Maddalena

High Court of Australia Barwick, CJ Menzies, Windeyer, Owen and Walsh, JJ. Commissioner of Taxation (Cth) v Maddalena

ORDER Order All questions asked by the case stated answered in the negative. The costs of the case stated to be paid by the appellant. 22 June 1971 Gibbs J

Case Stated

1. The respondent first played Rugby League Football in the Illawarra District as a junior. He was a member of a family of which several members had played Rugby League Football and he set about at an early age to try to achieve eminence as a player and to obtain the greatest monetary rewards which he could from his ability as a footballer.

2. The respondent first registered as a Rugby League footballer with the Western Suburbs Rugby League Football Club, Unanderra, Wollongong (hereinafter called "Wests") at the age of 16 years and thereafter at all material times remained a player registered with the New South Wales Rugby Football League. A copy of the Constitution and Rules of Wests is hereunto annexed and marked with the letter "A". [1] .

1. "A". Copy of the Constitution and Rules of the Western Suburbs Rugby League Football Club (not included in this report)

3. At all relevant times Wests was affiliated with and subordinate to the Illawarra Rugby League which in turn was affiliated with and sub- ordinate to the Country Rugby Football League of NSW A copy of the Constitution, General Competition and Challenge Trophy Rules of the Country Rugby Football League of NSW is hereunto annexed and marked with the letter "B". [2]

1. "B". Copy of the Constitution. General Competition and Challenge Trophy Rules of the Country Rugby Football League of NSW (not included in this report).

4. The New South Wales Rugby Football League conducts competition matches in which teams from the Metropolitan District Rugby League Football Clubs take part. There are twelve such clubs taking part in competitions run in two divisions, the first division which is the premiership competition, and the second division. The premiership competition has three grades, the first, reserve and third grades, whilst the second division competition has two grades. In addition there are many other Rugby League Football competitions in the Metropolitan area and this other Rugby League Football is called Junior football.