When we say performing artist, we mean employees engaged in using their intellectual, artistic, musical, physical or other personal skills in the presence of an audience, or who performs or appears in a film, on a tape or disc, or in a television or radio broadcast. This includes:
- film, television and theatre actors and actresses
- musicians
- singers
- dancers
- variety artist
- circus performer.
Performing artist employees also include employees who use artistic rather than technical skills in the production (production associates). This includes:
- art directors
- choreographers
- costume designers
- directors
- directors of photography
- film editors
- lighting designers
- musical directors
- producers
- production designers
- set designers.
Radio presenters and television presenters are also performing artists. For more information on radio and television presenters and other media professionals such journalists, reporters, camera operators, see Media professionals – income and work-related deductions.
This guide doesn't apply to you if you're not an employee performing artist or you're a content creator. If you are in business as a performing artist, see Income and deductions for business for more information.