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 .