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 405-40   Joint author or inventor treated as sole author or inventor  

405-40(1)    
If you are a joint author of a literary, dramatic, musical or artistic work, work out your ^* assessable professional income as if you were the author of that work.

Note:

This section means that you are treated as a special professional, even if you have never been the sole author of a work.

405-40(2)    
If you are a joint inventor of an invention, work out your ^* assessable professional income as if you were the inventor of that invention.

Note:

This section means that you are treated as a special professional, even if you have never been the sole inventor of an invention.