A player is in an offside position if the player is nearer to his opponents goal line than both the ball and the second last opponent.
eg. when the ball is kicked, if the 'receiving' attacking player does not have a defender between himself and the goalie - the receiving player is in an offside position.
Exception to the position rule:
A player is not in an offsider position if:
- the player is in their own half when the ball is kicked towards them;
- the ball has been thrown in;
- the ball has been a goal kick; or
- the ball has been a corner kick