INCOME TAX ASSESSMENT ACT 1997 [ARCHIVE]

CHAPTER 3 - SPECIALIST LIABILITY RULES  

PART 3-45 - RULES FOR PARTICULAR INDUSTRIES AND OCCUPATIONS  

Division 405 - Above-average special professional income of authors, inventors, performing artists, production associates and sportspersons  

Subdivision 405-A - Above-average special professional income  

SECTION 405-15 [ARCHIVE]   When do you have above-average special professional income?  

405-15(1)  

Note:

Your taxable income for an income year can include above-average special professional income even if you meet the requirement in subparagraph (1)(d)(ii) for an income year before the 1998-99 income year: see section 405-1 of the Income Tax (Transitional Provisions) Act 1997 .




This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.