Commonwealth Consolidated Acts

INCOME TAX ASSESSMENT ACT 1997 - SECT 405.25

Special professional

  (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

  (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.

  (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

  (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.

  (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

  (6)   You are a sportsperson if you compete in a * sporting competition.

  (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.

  (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 .