INCOME TAX ASSESSMENT ACT 1997

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-B - Assessable professional income  

SECTION 405-25   Meaning of special professional , performing artist , production associate , sportsperson and sporting competition  

Special professional

405-25(1)  
You are a special professional if you are:


(a) the author of a literary, dramatic, musical or artistic work; or

Note:

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.


(b) the inventor of an invention; or


(c) a * performing artist; or


(d) a * production associate; or


(e) a * sportsperson. Performing artist

405-25(2)  
You are a performing artist if you exercise intellectual, artistic, musical, physical or other personal skills in the presence of an audience by performing or presenting:


(a) music; or


(b) a play; or


(c) dance; or


(d) an entertainment; or


(e) an address; or


(f) a display; or


(g) a promotional activity; or


(h) an exhibition; or


(i) any similar activity.

405-25(3)  


You are also a performing artist if you perform or appear in or on a *film, tape, disc or television or radio broadcast. Production associate

405-25(4)  
You are a production associate if you provide * artistic support for:


(a) an activity described in subsection (2); or


(b) the activity of making a *film, tape, disc or television or radio broadcast.

405-25(5)  
You provide artistic support for an activity if:


(a) you provide services relating to the activity as:


(i) an art director; or

(ii) a choreographer; or

(iii) a costume designer; or

(iv) a director; or

(v) a director of photography; or

(vi) a film editor; or

(vii) a lighting designer; or

(viii) a musical director; or

(ix) a producer; or

(x) a production designer; or

(xi) a set designer; or


(b) you provide similar services relating to the activity. Sportsperson

405-25(6)  
You are a sportsperson if you compete in a * sporting competition.

405-25(7)  
A sporting competition is a sporting activity to the extent that:


(a) human beings are the only competitors in it, or it is one in which human beings:


(i) compete by riding animals or exercising other skills in relation to animals; or

(ii) compete by driving, piloting or crewing * motor vehicles, boats, aircraft or other forms of transport; or

(iii) compete with natural obstacles or natural forces, or by overcoming them; and


(b) participation in it by human competitors involves primarily their exercising physical prowess, physical strength or physical stamina.

405-25(8)  
However, the participation:


(a) of a navigator in the activity of car rallying; or


(b) of a coxswain in the activity of rowing; or


(c) of a competitor in a similar role in some other activity;

need not involve primarily exercising physical prowess, physical strength or physical stamina for the activity to be a sporting competition .


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