Income Tax Assessment Act 1997
View history note
Hide history noteIf you are a joint author of a literary, dramatic, musical or artistic work, work out your * assessable professional income as if you were the author of that work.
Note:
This section means that you are treated as a special professional, even if you have never been the sole author of a work.
405-40(2)
If you are a joint inventor of an invention, work out your * assessable professional income as if you were the inventor of that invention.
Note:
This section means that you are treated as a special professional, even if you have never been the sole inventor of an invention.
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