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  • Income averaging for special professionals 2020

    Who is a special professional?



    This information may not apply to the current year. Check the content carefully to ensure it is applicable to your circumstances.

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    A special professional is an author of a literary, dramatic, musical or artistic work, an inventor, a performing artist, a production associate or a sportsperson.

    Author or inventor

    The expression 'author' is a technical term from copyright law. In general, the 'author' of a musical work is its composer and the 'author' of an artistic work is the artist, sculptor or photographer who created it.

    Performing artist

    You are a special professional if 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 if you use artistic rather than technical skills in the production. The people who qualify as production associates are specified in the definition of artistic support to be:

    • an art director
    • a choreographer
    • a costume designer
    • a director
    • a director of photography
    • a film editor
    • a lighting designer
    • a musical director
    • a producer
    • a production designer
    • a set designer
    • any person who makes an artistic contribution similar to that made by any of these people.


    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.

    Last modified: 28 May 2020QC 62044