Rules stipulate professional athletes - those which partake in the AFL, A-League, NRL or first-class cricket - must be vaccinated as per the authorised worker list.

The Standard asked the Department of Health for clarification on the matter. A spokesperson said any authorised workers, including professional athletes, would need to be fully vaccinated to work outside the home from November 26.

Those playing community sport - paid or not - will be treated differently to professional sportspeople.

"The chief health officer's directions set out the vaccine requirements for professional sports teams and athletes," the spokesperson said.

"There are no requirements for vaccination for community sport, but it is strongly encouraged."

The Australian Tax Office in August told The Standard athletes playing sport part-time and being paid for the service would in many circumstances need to include match payments as taxable income.

"If a person is paid to play sports part time and is not carrying on a business they will need to include the payment in their tax return as income if it is connected with employment - for example if the person is paid salaries or wages as an employee," a spokesperson said.

"Also if it is received in respect of services rendered - for example any fees paid by the club that the person is playing for.

"And again if it part of a series of voluntary payments, such as under grant in some circumstances - for example to provide financial support."

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