INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)

PART III - LIABILITY TO TAXATION  

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

SECTION 158B   INTERPRETATION  

158B(1)   [Definitions]  

In this Division, unless the contrary intention appears:

"arrangement"
means:

(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;

"artist"
means the author of an artistic work;

"associate"
has the same meaning as in section 26AAB ;

"composer"
means the author of a musical work;

"eligible person"
means:

(a) an artist;

(b) a composer;

(c) an inventor;

(d) a performer;

(e) a production associate;

(f) a sportsperson; or

(g) a writer;

"inventor"
means the inventor of an invention;

"performer"
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);

"sport"
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;

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

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

"writer"
means the author of a literary or dramatic work.

158B(2)