Document ID: chunk:federal_register_of_legislation:C2025C00029:section:14:p15
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 14 (pt 15/19)
Character Range: 5537804–5540501

or
 (c) appearing or participating in an interview; or
 (d) providing services as a commentator; or
 (e) providing similar services.

Assessable income from assigning copyright or granting a licence
 (5) You also count any assessable income that you *derive:
 (a) as consideration for:
 (i) assigning all or part of the copyright in a literary, dramatic, musical or artistic work of which you are the author; or
 (ii) granting an interest in the copyright in such a work by 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