INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)

PART III - LIABILITY TO TAXATION  

Division 16A - Abnormal income of artists, composers, inventors, performers, production associates, sportspersons and writers  

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SECTION 158G  

158G   ARTISTS, COMPOSERS, INVENTORS AND WRITERS RENDERING SERVICES TO OTHERS NOT TO BE TREATED AS ELIGIBLE PERSONS UNLESS ENGAGED TO PRODUCE SPECIFIED WORKS ETC.  
For the purposes of paragraphs 158H(1)(a), (b) and (c) , a taxpayer shall not be taken to be an eligible person by reason of engaging in activities as:


(a) an artist;


(b) a composer;


(c) an inventor; or


(d) a writer;

in fulfilment of the taxpayer's obligations under an arrangement for the rendering of services by the taxpayer to another person unless:


(e) the arrangement was entered into solely for the purpose of requiring the taxpayer to render services by way of:


(i) the authorship of one or more specified artistic works, literary works, dramatic works or musical works; or

(ii) the invention of one or more specified inventions; and


(f) the taxpayer has neither been, nor may reasonably be expected to be, rendering such services to the other person, or associates of the other person, under successive arrangements of a kind that result in substantial continuity in the rendering of services by the taxpayer.

 

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