Income Tax Assessment Act 1997
View history note
Hide history noteSignificant fluctuations can occur in the professional incomes of authors, inventors, performing artists, production associates and sportspersons.
To lessen the impact of these fluctuations on your marginal tax rates, special tax rates apply if your professional income is above your average.
This Division explains how the scheme works and sets out the rules for working out your above-average special professional income.
| 405-5 | Special rate of income tax on your above-average special professional income |
| 405-10 | Overview of the Division |
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