Private ruling: Special professional - artist
Published: November 2014
Ruling period: Year ending 30 June 2014
Date scheme commenced: 1 July 2012

Ruling: Q1: Are you considered to be a special professional for averaging purposes in relation to your work as an artist? | A1: Yes.

Relevant facts and circumstances: You work as an artist. You are self-employed as a sole trader and run your business from home. Over the past twelve months you have been commissioned by private clients to design and apply numerous tattoos.

Relevant legislative provisions: Income Tax Assessment Act 1997 Division 405 | Income Tax Assessment Act 1997 subsection 405-25(1)

Reasons for decision: Summary: Section 405-25(1) of the Income Tax Assessment Act 1997 (ITAA 1997) states that you are a special professional if you are the author of a literary, dramatic, musical or artistic work. The note to this subsection states that the expression 'author' is a technical term from copyright law. In general the 'author' of an artistic work is the artist, sculptor or photographer who created it. The expression 'artistic work' is defined in section 10 of the Copyright Act 1968 and includes (whether the work is of artistic quality or not) a painting, sculpture, drawing, engraving or photograph. In your case you are an artist who provides artistic services including tattoos. As such you are considered an author of an artistic work and therefore a special professional within the meaning given by subsection 405-25(1) of the ITAA 1997.