- Aug 17, 2009
- 6,800
- 8,356
- AFL Club
- North Melbourne
This reminds me of the moderately important tax case, Commissioner of Taxation v Cooper (1991). Justice Lockhart summarises the case thus:The club are free to utilise my services as diet advisor to Matt McGuinness.
He won't look like that after 3 weeks of my strict regime of Toblerone, grilled cheese sandwich and coffee icecream.
Cooper's coach was Roy Masters and at the end of the 1979 season he provided him with a letter about what he needed to do in the offseason (quite possibly he wrote it several years later in support of the case but whatever) including the following dietary advice:The taxpayer, Robert John Cooper, is a professional footballer who played with the Western Suburbs District Rugby League Football Club. He claimed as deductions under s. 51(1) of the Income Tax Assessment Act 1936 (``the Act'') the expenditure incurred by him for the purchase of additional food and drink which he consumed, on the ``instructions'' of his coach, in order to maintain an ``optimum playing weight'' of about 16 ½ stone and thus retain his strength to break the opponents' defensive line in First Grade Rugby League Football. He played with the Club as a forward.
Full judgement here: https://www.ato.gov.au/law/view/document?docid=JUD/91ATC4396/00001Weight:
As you have a tendency to lose weight which affects your playing ability during the season, I want you to eat the following items each week in addition to your normal meals:
- 1. 3 kilos of steak, only medium cooked.
- 2. Potatoes at each meal, 1 kilo per week.
- 3. Bread at each meal, at least three loaves per week.
- 4. Beer is an excellent method of increasing weight, therefore at least 1 dozen cans per week.
- 5. At least one glass of Sustagen per day.
Cooper lost by the way, eating additional food in this circumstance was not closely enough linked to his income-earning activities to be deductible.




