Wests Tigers win dramatic golden point match after late offside call

The Tigers have won a dramatic golden point match against Parramatta after an offside decision sealed the 22-20 victory.

Benji Marshall's men were leading 18-10 before Luke Laulilii was sin binned in the 59th minute for tackling Bailey Simonsson in the air.

That incident sparked the Eels into gear and by the 78th minute, the Eels were leading 20-18 thanks to a Mitchell Moses penalty goal.

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However, a high tackle was ruled against the Eels with Jock Madden levelling the score by converting a 38 metre penalty goal.

Neither side could land a field goal late in the match with golden point following.

Late in the first half of golden point, Madden set up for a field goal but missed. However, Dylan Walker was well offside in the chase. Moses tried to challenge but was told he couldn't while Walker blew up at the referee. Walker continued to vent and was threatened with a sin bin.

From 20 metres out and near the posts, Madden converted to put the Tigers into second on the ladder.

"The resurrection of the Tigers continues," caller Andrew Voss said on Fox League.

Earlier, Eels outside back Sean Russell came off second best from a head clash during his side's clash with the Wests Tigers and then copped a penalty for it in a rare occurrence.

Russell raced out of the line with 12 minutes left in the first half at CommBank Stadium as he tried to put pressure on ball carrier Heamasi Makasini.

The Eels centre's contact was all wrong, clashing heads with Makasini and knocking himself out.

Russell was immediately attended to by medical staff as he laid on the ground.

Once he started to rise to his feet, referee Peter Gough called out Eels captain Moses to let him know the penalty would go against him.

"It is a head clash, but he actually rushes out of the line so he's not controlling himself and he has a duty of care there to not make high contact so it will be a penalty against Sean Russell," Gough said.

"We've had them in the past like that where they rush out of the line and make contact."

Moses, who had looked bemused, replied politely: "I've never heard that when it's head on head contact."

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The halfback accepted the decision as Russell was taken from the field.

Cooper Cronk was on board with the decision.

"The onus is on the defensive player not to make contact," he said on Fox League.

Russell was also placed on report for the contact and replaced by Luca Moretti.

At the time, the Eels were leading 10-0 but the head clash sparked the Tigers into action and by half-time the lead was 12-10 with tries to Adam Doueihi and Jahream Bula.

Russell wasn't the only player on report as Apisai Koroisau copped the same punishment for a hip-drop style tackle early in the match.

Koroisau was later offered a $3,000 fine for dangerous contact. He risks a two-match ban if he appeals and loses at the judiciary.

Russell has also been offered a $750 fine.