Document ID: chunk:federal_register_of_legislation:C2025C00029:section:14:p16
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 14 (pt 16/19)
Character Range: 5540264–5543074

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.

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