Document ID: chunk:federal_register_of_legislation:C2004C00958:clause:1_5:p8
Version: federal_register_of_legislation:C2004C00958
Segment Type: clause
Provision Reference: sch 1 cl 5 (pt 8/11)
Character Range: 708663–711593

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.

405‑30  What you cannot count as assessable professional income

Assessable income from continuous service as author or inventor

 (1) You cannot count as *assessable professional income any assessable income you *derive for meeting your obligations under a *scheme to provide services to another person by engaging in activities as the author of a literary, dramatic, musical or artistic work, or as the inventor of an invention, unless:

 (a) the scheme was entered into solely to require you to provide services by:

 (i) making one or more specified literary, dramatic, musical or artistic works; or

 (ii) inventing one or more specified inventions; and

 (b) you have not been providing services, and may not reasonably be expected to provide services, to that person or his or her *associates under successive *schemes that result in substantial continuity of your providing services.

Assessable income from certain activities

 (2) You cannot count as *assessable professional income any assessable income that you *derive for:

 (a) coaching or training *sportspersons; or

 (b) umpiring or refereeing a *sporting competition; or

 (c) administering a *sporting competition; or

 (d) being a member of the pit crew in motor sport; or

 (e) being a theatrical or sports entrepreneur; or

 (f) owning or training animals.

Payments at end of employment, and capital gains

 (3) You cannot count as *assessable professional income:

 (a) an eligible termination payment as defined in Subdivision AA (Superannuation and kindred payments) of Division 2 of Part III