Assistant Referee's Guide to Football Australia Community Football 2026/27

Under Law 11.1, a player is in an offside position if:

• any part of the head, body or feet is in the opponents' half (excluding the halfway line), and
• any part of the head, body or feet is nearer to the opponents' goal line than both the ball and the second-last opponent.

The hands and arms of all players, including goalkeepers, are not considered. For offside, the upper boundary of the arm is in line with the bottom of the armpit.

A player is not in an offside position if level with the second-last opponent or level with the last two opponents.

Being in an offside position is not itself an offence, so you only flag when the player becomes involved in active play.

Source: IFAB Laws of the Game 2026/27, Law 11 (Offside): https://www.theifab.com/laws/latest/offside/

Being in an offside position is not an offence. A player in an offside position at the moment the ball is played or touched by a team-mate is only penalised on becoming involved in active play by:

• interfering with play: playing or touching a ball passed or touched by a team-mate
• interfering with an opponent: by clearly obstructing the opponent's line of vision, challenging the opponent for the ball, clearly attempting to play a close ball when this impacts an opponent, or making an obvious action that clearly impacts the opponent's ability to play the ball
• gaining an advantage: by playing the ball or interfering with an opponent when it has rebounded or been deflected off the goalpost, crossbar, match official or an opponent, or been deliberately saved by an opponent

The first point of contact of the team-mate's play or touch is used (except when the goalkeeper throws the ball, when the last point of contact is used). If a player in an offside position moves into the way of an opponent and impedes their progress (for example blocks them), the offence is penalised under Law 12 instead. An offside offence is punished with an indirect free kick where the offence occurred.

Source: IFAB Laws of the Game 2026/27, Law 11 (Offside): https://www.theifab.com/laws/latest/offside/

No offside offence (Law 11.3): a player cannot be offside when receiving the ball directly from a goal kick, a throw-in or a corner kick.

Deliberate play (Law 11.2): a player in an offside position who receives the ball from an opponent who deliberately played it (including by deliberate handball) is not considered to have gained an advantage, unless it was a deliberate save by an opponent. Deliberate play (excluding deliberate handball) is when a player has control of the ball with the possibility of passing it to a team-mate, gaining possession or clearing it. An inaccurate or unsuccessful pass, attempt or clearance is still deliberate play.

IFAB's indicators that a player was in control of the ball:

• the ball travelled from distance and the player had a clear view of it
• the ball was not moving quickly
• the direction of the ball was not unexpected
• the player had time to coordinate their body movement (it was not instinctive stretching or jumping, or a movement with limited contact or control)
• a ball on the ground is easier to play than one in the air

Goalkeeper throws: when the goalkeeper throws the ball, the offside position is judged at the moment the goalkeeper releases it.

Source: IFAB Laws of the Game 2026/27, Law 11 (Offside): https://www.theifab.com/laws/latest/offside/

Under Law 6.1, the assistant referee indicates when the whole of the ball leaves the field of play and which team is entitled to a corner kick, goal kick or throw-in. The flag signals themselves are shown in the approved assistant referee signal graphics in Law 6.6 on the IFAB site.

IFAB's example: if you indicate a throw-in for Team A and a Team B player quickly picks up the ball and throws it in before the referee intervenes, the throw-in is retaken by Team A from the same position, with no disciplinary sanction for the Team B player.

Source: IFAB Laws of the Game 2026/27, Law 6 (The Other Match Officials): https://www.theifab.com/laws/latest/the-other-match-officials/

Under Law 6, the other on-field match officials assist the referee with offences when they have a clearer view than the referee. They must also submit a report to the appropriate authorities on any serious misconduct or other incident that occurred out of the view of the referee and the other match officials, and must tell the referee and other match officials that a report is being made.

Timing matters. Under Law 5, a disciplinary sanction (such as a yellow or red card) may only be issued after play has restarted if another match official had identified and attempted to communicate the offence to the referee before play restarted. The restart associated with the sanction does not apply.

Sources: IFAB Laws of the Game 2026/27, Law 6: https://www.theifab.com/laws/latest/the-other-match-officials/ and Law 5: https://www.theifab.com/laws/latest/the-referee/

No for the restart itself. Law 5 says the referee may not change a restart decision on realising that it is incorrect, or on the advice of another match official, once play has restarted (or the referee has signalled the end of a half and left the field of play).

Example from the Laws: a defender strikes an attacker inside the penalty area while the ball is in play, the assistant referee indicates the offence but the referee does not see it, and play continues until a throw-in restart. The referee may not change the restart and may not award a penalty kick, but may still issue a red card for violent conduct because the assistant referee had identified and attempted to communicate the offence before play restarted.

Source: IFAB Laws of the Game 2026/27, Law 5 (The Referee): https://www.theifab.com/laws/latest/the-referee/

Under Law 6.1, at penalty kicks the assistant referee indicates when the goalkeeper moves off the goal line before the ball is kicked, and whether the ball crosses the line. If additional assistant referees have been appointed, the assistant referee takes a position in line with the penalty mark.

Source: IFAB Laws of the Game 2026/27, Law 6.1 (Assistant referees): https://www.theifab.com/laws/latest/the-other-match-officials/

Under Law 6.1 the assistant referee indicates when a substitution is requested, and their assistance also includes monitoring the substitution procedure.

The assistant referee may also enter the field of play to help control the 9.15 m (10 yard) distance.

Source: IFAB Laws of the Game 2026/27, Law 6.1 (Assistant referees): https://www.theifab.com/laws/latest/the-other-match-officials/

The player is cautioned. IFAB's Law 6 guidance gives this example: the assistant referee indicates a throw-in for Team B, and a Team A player approaches the assistant referee and shows dissent. The referee cautions the Team A player, because public protest or disagreement (verbal and/or physical) with a decision is punishable by a yellow card regardless of whether it is directed at the referee, assistant referee or any other match official. Play restarts according to the previous decision (throw-in for Team B).

Match officials also operate under the referee's direction: in the event of undue interference or improper conduct by a match official, the referee will relieve them of their duties and report to the appropriate authorities.

Source: IFAB Laws of the Game 2026/27, Law 6 (The Other Match Officials): https://www.theifab.com/laws/latest/the-other-match-officials/