Division 16A - Abnormal income of artists, composers, inventors, performers, production associates, sportspersons and writers  


158B(1)   [Definitions]  

In this Division, unless the contrary intention appears:


(a) any agreement, arrangement, understanding, promise or undertaking, whether express or implied, and whether or not enforceable, or intended to be enforceable, by legal proceedings; and

(b) any scheme, plan, proposal, action, course of action or course of conduct, whether unilateral or otherwise;

means the author of an artistic work;

has the same meaning as in section 26AAB ;

means the author of a musical work;

"eligible person"

(a) an artist;

(b) a composer;

(c) an inventor;

(d) a performer;

(e) a production associate;

(f) a sportsperson; or

(g) a writer;

means the inventor of an invention;

means a person who:

(a) performs or presents any of the following activities:

(i) music;

(ii) a play;

(iii) dance;

(iv) an entertainment;

(v) an address;

(vi) a display;

(vii) a promotional activity;

(viii) an exhibition;

(ix) any similar activity;
being an activity that involves the exercise by the person of intellectual, artistic, musical, physical or other personal skills in the presence of an audience; or

(b) performs or appears in or on a film, tape or disc or in a television or radio broadcast;

"production associate"
means a person who:

(a) performs recognised associated services in connection with an activity to which paragraph (a) of the definition of ``performer'' applies; or

(b) performs recognised associated services in connection with the making of a film, tape or disc or of a television or radio broadcast;

"recognised associated services"
means any of the following services:

(a) services as:

(i) an art director;

(ii) a choreographer;

(iii) a costume designer;

(iv) a director;

(v) a director of photography;

(vi) a film editor;

(vii) a lighting designer;

(viii) a musical director;

(ix) a producer;

(x) a production designer; or

(xi) a set designer;

(b) services similar to services referred to in paragraph (a);

means so much of a sporting activity as satisfies the following conditions:

(a) the sporting activity is one in which:

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

(ii) human beings compete by driving, piloting or crewing motor vehicles, boats, aircraft or other modes of transport;

(iii) human beings compete with, or compete by overcoming, natural obstacles or natural forces; or

(iv) where none of the preceding subparagraphs applies to the sporting activity - human beings are the sole competitors;

(b) the participation in the sporting activity by each such human competitor other than:

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

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

(iii) a similar competitor;
involves primarily the exercise of physical prowess, physical strength or physical stamina;

means a person who participates in sport as a competitor as mentioned in paragraph (a) of the definition of ``sport'';

means a taxpayer who is a natural person other than a taxpayer in the capacity of a trustee;

means the author of a literary or dramatic work.


View surrounding sectionsView surrounding sectionsBack to top

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