Document ID: chunk:federal_register_of_legislation:C2004C00958:clause:1_5:p7
Version: federal_register_of_legislation:C2004C00958
Segment Type: clause
Provision Reference: sch 1 cl 5 (pt 7/11)
Character Range: 706125–708907

granting a licence; or

 (b) as an advance on account of royalties relating to such a copyright.

Assessable income from assigning or granting patent rights

 (6) You also count any assessable income that you *derive:

 (a) as consideration for:

 (i) assigning all or part of the patent for an invention that you invented; or

 (ii) granting an interest in the patent for such an invention by granting a licence; or

 (iii) assigning the right to apply for a patent for such an invention; or

 (b) as an advance on account of royalties relating to such a patent.

Other assessable income from works or inventions

 (7) You also count any assessable income that you *derive (as *royalties or otherwise):

 (a) for a literary, dramatic, musical or artistic work of which you are the author; or

 (b) in relation to copyright in such a work; or

 (c) for an invention that you invented; or

 (d) in relation to a patent for such an invention.

405‑25  Meaning of special professional, performing artist, production associate, sportsperson and sporting competition

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;