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Income averaging for special professionals 2003-04

Information about types of professional income and how to work out the tax payable with income averaging.

Last updated 30 November 2006

This publication can be downloaded in Portable Document Format (PDF): download Income averaging for special professionals here (63.7KB).

Special professional

A special professional is an artist, composer, writer (this category includes a computer programmer), inventor, performer, production associate, or sportsperson. Theatre entrepreneurs are not special professionals.

Artist, composer, writer or inventor

If you are employed as an artist, composer, writer or inventor, you are a special professional only where you are engaged or commissioned to produce one or more specified works, or to invent one or more specified inventions, and successive engagements or commissions do not result in continuous employment over a substantial period of time. This means that journalists, draughtspersons and graphic artists do not qualify as special professionals simply as a result of their ordinary employment.

Performer

You are a special professional where you use intellectual, artistic, musical, physical or other personal skills in the presence of an audience or you perform or appear in a film, on a tape or disc or in a television or radio broadcast.

Production associate

You are a special professional where you use artistic rather than technical skills in the production.

Sportsperson

You are a special professional if you compete in sporting activities where you primarily use physical prowess, physical strength or physical stamina. A navigator in car rallying, a coxswain in rowing or a similar competitor is also a special professional. You are not a special professional if you coach or train competitors, umpire or referee sport, administer sport, are a member of a pit crew in motor sport, own or train animals, or are a sports entrepreneur.

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