Creative work

A creative work is a manifestation of creative effort including fine artwork (sculpture, paintings), writing (literature), filmmaking, and musical composition.

Creative works have in common a degree of arbitrariness, such that it is improbable that two people would independently create the same work. At its base, creative work involves two main steps—having an idea, and then turning that idea into a reality. The term is frequently used in the context of copyright.

For the purpose of section 221(2)(c) of the Income Tax (Trading and Other Income) Act 2005, the expression "creative works" means:

(a) literary, dramatic, musical or artistic works, or

created by the taxpayer personally or, if the qualifying trade, profession or vocation is carried on in partnership, by one or more of the partners personally.

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