ATO Interpretative Decision
ATO ID 2002/628
Income Tax
Income: Special professional (Glass artist)FOI status: may be released
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This ATOID provides you with the following level of protection:
If you reasonably apply this decision in good faith to your own circumstances (which are not materially different from those described in the decision), and the decision is later found to be incorrect you will not be liable to pay any penalty or interest. However, you will be required to pay any underpaid tax (or repay any over-claimed credit, grant or benefit), provided the time limits under the law allow it. If you do intend to apply this decision to your own circumstances, you will need to ensure that the relevant provisions referred to in the decision have not been amended or repealed. You may wish to obtain further advice from the Tax Office or from a professional adviser.
Issue
Does the taxpayer, who carries on business as a glass artist, qualify as a 'special professional' under subsection 405-25(1) of the Income Tax Assessment Act 1997 ('ITAA 1997')?
Decision
Yes. The taxpayer qualifies as a 'special professional' under subsection 405-25(1) of the ITAA 1997.
Facts
The taxpayer carries on a business as a glass artist, which involves producing glass works for sale.
Reasons for Decision
Paragraph 405-25(1)(a) of the ITAA 1997 includes as a 'special professional', the author of an artistic work.
While the term 'artistic work' is not defined in the income tax legislation, the meaning given to the term in the Copyright Act 1968 is used for the purposes of subsection 405-25(1) of the ITAA 1997. Under subsection 10(1) of the Copyright Act 1968, the term 'artistic work' means:
- (a)
- a painting, sculpture, drawing, engraving or photograph, whether the work is of artistic quality or not;
- (b)
- a building or a model of a building, whether the building or model is of artistic quality or not; or
- (c)
- a work of artistic craftsmanship to which neither of the last two preceding paragraphs applies.
Under paragraph (c) the taxpayer's works are works of artistic craftsmanship to which neither paragraphs (a) nor (b) apply. The taxpayer therefore qualifies as a 'special professional', being the author of artistic works.
Date of decision: 12 March 2002Year of income: Year ended 30 June 1997 Year ended 30 June 1998 Year ended 30 June 1999 Year ended 30 June 2000 Year ended 30 June 2001
Legislative References:
Income Tax Assessment Act 1997
subsection 405-25(1)
paragraph 405-25(1)(a)
subsection 10(1)
Keywords
Income averaging
Artists & craftspersons
ISSN: 1445-2782
| Date: | Version: | |
| You are here | 12 March 2002 | Original statement |
| 1 May 2015 | Updated statement | |
| 13 January 2017 | Archived |