SPORT
I recently taught a group of community sporting organisations, and several of them paid their referees a small amount of money, an ‘honorarium, reimbursement or allowance’. To receive this money the referees essential had to declare they were undertaking a hobby, and complete a ‘Statement by a supplier’ NAT 3346-04.2008 .
This page on the ATO; Community coach payment and tax provides further information on the area. As the payment is effectively a type of wage, as far as I understand it would be deemed Not-Reportable. It depends on the recipient’s personal situation, as to whether they are assessed on that income. You should check with your own tax accountant for your own personal situation.