INCOME TAX ASSESSMENT ACT 1997 (ARCHIVE)
CHAPTER 3
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SPECIALIST LIABILITY RULES
PART 3-45
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RULES FOR PARTICULAR INDUSTRIES AND OCCUPATIONS
Division 405
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Above-average special professional income of authors, inventors, performing artists, production associates and sportspersons
Subdivision 405-A
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Above-average special professional income
SECTION 405-15 (ARCHIVE)
When do you have above-average special professional income?
405-15(1)
CCH Note:
Below is material repealed as inoperative in s 405-15 (note only) by No 101 of 2006.
Note:
Your taxable income for an income year can include above-average special professional income even if you meet the requirement in subparagraph (1)(d)(ii) for an income year before the 1998-99 income year: see section 405-1 of the Income Tax (Transitional Provisions) Act 1997 .
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