Income averaging for film and television professionals

The following information describes how to use income averaging. However, we recommend you speak with a tax agent or other tax professional for help with working out how income averaging applies to your circumstances.

Are you a special professional?

If you work in the film or television industry, you are generally a special professional if you are engaged as:

• an artist
• a composer
• a writer
• a performer
• a production associate.

Artists, composers and writers

If you work as an artist, composer, or writer (including computer programmers who develop computer generated imagery) you will only qualify as a special professional if both of the following apply:

• you are engaged or commissioned to produce one or more specified works, and
• you do not work over a substantial period of time due to successive engagements or commissions.

If you are employed as a full-time writer, you do not qualify as special professional.

Performers

If you are a performer, you are a special professional if you use intellectual, artistic, musical, physical or other personal skills when appearing in a film, on a tape or disc, or in a television or radio broadcast.

Production associates

If you are a production associate, you are a special professional if you use artistic rather than technical skills in the production.