From an ATO perspective all they care about is the income within the financial year... So if a player was on 500k a season and that was paid monthly over 12 months, then theyd just get taxed their marginal tax rate based on the ATO brackets. If they front loaded it and paid them $1mill in the financial year (for the two seasons), the ATO doesn't care because the tax is still being paid..mtd#2,what are the tax laws for sports people front loading , opposed to working class front loading. .No stress here for an answer , im neither lol, interesting equation that's all
Tax rates – Australian resident | Australian Taxation Office
Tax rates for Australian residents for income years from 2026 back to 1984.
The issue that @Canadian Club raised is that by front loading, a player might be subject to more tax than if they were paid as per the original contract.. also that there are minimum wage requirements that must be met.. @Canadian Club I assume the minimum wage requirement is an NRL one via the bargaining agreement?