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Legal database

INCOME TAX ASSESSMENT ACT 1997 (ARCHIVE)

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-C - Taxable professional income and average taxable professional income  

SECTION 405-45 (ARCHIVE)  

405-45   Working out your taxable professional income  


Note:

To work out your taxable professional income for income years before the 1998-99 income year: see section 405-1 of the Income Tax (Transitional Provisions) Act 1997 .


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