Recently the Australian Taxation Office’s (ATO) drafted Practical Compliance Guideline 2017/D11 (PCG 2017/D11), which proposed a 'Safe Harbour' for apportioning lump sum payments for both the provision of a sportsperson's services and the use and exploitation of a professional sportsperson's 'public fame' or 'image' under a licence. The Safe Harbour, if an agreement was set up in compliance with PCG 2017/D11, was up to 10% of the payment received would be referable...
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