Why can’t dAIS be guaranteed for athletes in subsequent rounds?
The Australian Institute of Sport (AIS) mission is to lead and enable a united high performance (HP) system that supports Australian athletes/teams to achieve podium success.
- For the benefit of athletes, dAIS is tax exempt.
- The Australian Taxation Office (ATO) has issued a class ruling for dAIS. The ruling states that grants received by an athlete under dAIS are not assessable income provided that the athlete is not carrying on a business as a sportsperson. The dAIS class ruling is available on the ATO website, opens in a new tab.
- Grants amounts that are periodical, regular or recurrent, and relied upon by the recipient for their regular maintenance and paid to them for that purpose are likely to be ordinary income which will be an assessable income.
- Therefore, NSOs are required to submit new nominations for each round. There is no guarantee that an athlete who receives dAIS in a particular round will be offered dAIS in a subsequent round.