‑1 What this Division is about
Significant fluctuations can occur in the professional incomes of authors, inventors, performing artists, production associates and sportspersons. To lessen the impact of these fluctuations on your marginal tax rates, special tax rates apply if your professional income is above your average. This Division explains how the scheme works and sets out the rules for working out your above‑average special professional income. Table of sections 405‑5 Special rate of income tax on your above‑average special professional income 405‑10 Overview of the Division
Sourced from the Federal Register of Legislation at 25 May 2026. For the latest information on Australian Government law please go to https://www.legislation.gov.au. Verify the current text against the official source before relying on it.
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