dAIS Means Testing
Means test and resources
To ensure that the dAIS funding is allocated to those athletes who have the greatest need for support, dAIS is subject to means testing.
The after tax income threshold for receipt of the full dAIS allocation is $80,000 AUD per annum. When an athlete’s annual after tax income is over that income threshold, the athlete will get a reduced percentage of the full dAIS allocation, according to their income band, as per the table below:
Income band | Annual After Tax Income range (AUD) | Eligible % of dAIS |
|---|---|---|
Band A | <=$80,000 | 100% |
Band B | $80,001 - $90,000 | 75% |
Band C | $90,001 - $100,000 | 50% |
Band D | $100,001 - $110,000 | 25% |
Band E | >$110,000 | 0% |
Income for the purpose of this means test includes: income from all sources excluding previous dAIS grants provided by the ASC, and discretionary grants issued by the Australian Sports Foundation arising from philanthropic donations.
An athlete’s annual income for the purpose of this means test can be determined based on either:
- a) the athlete’s average annual after tax income for the last four financial years ending 30 June; OR
- b) the athlete’s projected income for the current financial year ending 30 June.
Athletes are able to select the calculation option that gives them the most favourable outcome under the means test.
If selecting option b) and, at any point in time, the Athlete’s financial year income for the period exceeds the projected income used in the means test assessment with the effect of changing the declared Income Band, the Athlete must inform the ASC via email (AISInvestment@ausport.gov.au) immediately to adjust for any unentitled dAIS funding that was overclaimed through the Means Test.
Failure to inform the ASC of any change in projected income will result in a breach of the dAIS Means Test Audit in line with 5(e).
- dAIS means test checklist[XLSX • 752.53 kb]
- FAQ and scenarios[PDF • 594.7 kb]
Additional resources
Income tax consequences of dAIS grants
All athletes who receive a dAIS grant are required to consider their individual income tax consequences.
The ATO has published a Class Tax Ruling advising that dAIS grants received by individual taxpayers may not assessable under subsection 6-5(1) as ordinary income, if the athlete is not ‘carrying on a business as a sportsperson’.
The ASC strongly recommends all athletes seek professional taxation and financial advice to understand the legislative and tax implications of their dAIS arrangements for tax compliance purposes.
Refer here for the full Class Tax Ruling application: CR 2021/100 | Legal database (ato.gov.au), opens in a new tab
Contact
For further information, please contact your NSO/D and/or Athlete Wellbeing and Engagement Manager, or contact the AIS at AISInvestment@ausport.gov.au.