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 405-25   Meaning of special professional , performing artist , production associate , sportsperson and sporting competition  
Special professional

405-25(1)    
You are a special professional if you are:

(a) the author of a literary, dramatic, musical or artistic work; or

Note:

The expression ``author'' is a technical term from copyright law. In general, the ``author'' of a musical work is its composer and the ``author'' of an artistic work is the artist, sculptor or photographer who created it.

(b) the inventor of an invention; or

(c) a ^* performing artist; or

(d) a ^* production associate; or

(e) a ^* sportsperson.

Performing artist

405-25(2)    
You are a performing artist if you exercise intellectual, artistic, musical, physical or other personal skills in the presence of an audience by performing or presenting:

(a) music; or

(b) a play; or

(c) dance; or

(d) an entertainment; or

(e) an address; or

(f) a display; or

(g) a promotional activity; or

(h) an exhibition; or

(i) any similar activity.

405-25(3)    

You are also a performing artist if you perform or appear in or on a *film, tape, disc or television or radio broadcast.

Production associate

405-25(4)    
You are a production associate if you provide ^* artistic support for:

(a) an activity described in subsection (2); or

(b) the activity of making a *film, tape, disc or television or radio broadcast.

405-25(5)    
You provide artistic support for an activity if:

(a) you provide services relating to the activity as:

(i) an art director; or

(ii) a choreographer; or

(iii) a costume designer; or

(iv) a director; or

(v) a director of photography; or

(vi) a film editor; or

(vii) a lighting designer; or

(viii) a musical director; or

(ix) a producer; or

(x) a production designer; or

(xi) a set designer; or

(b) you provide similar services relating to the activity.

Sportsperson

405-25(6)    
You are a sportsperson if you compete in a ^* sporting competition.

405-25(7)    
A sporting competition is a sporting activity to the extent that:

(a) human beings are the only competitors in it, or it is one in which human beings:

(i) compete by riding animals or exercising other skills in relation to animals; or

(ii) compete by driving, piloting or crewing ^* motor vehicles, boats, aircraft or other forms of transport; or

(iii) compete with natural obstacles or natural forces, or by overcoming them; and

(b) participation in it by human competitors involves primarily their exercising physical prowess, physical strength or physical stamina.

405-25(8)    
However, the participation:

(a) of a navigator in the activity of car rallying; or

(b) of a coxswain in the activity of rowing; or

(c) of a competitor in a similar role in some other activity;

need not involve primarily exercising physical prowess, physical strength or physical stamina for the activity to be a sporting competition .