Well, cobber,

"Incidentally, if they take your TFN before allowing you to busk, that should prove that you are a professional musician."

I have little faith in the Australia Tax Mob, unfortunately. They recently ruled that certain things in Aged retirement homes which had been exempt under legislation from GST were now not exempt. The several relevant subsequent Minister-chair-warmers shelved the problem, until the latest temporary one made a decision that overturned this.

You can get 'private rulings', even by phone on matters such as this 'professional status' position, but legally, different people can get different non-precedental conflicting rulings.

In the Tax legislation is a marvellous piece of construction, which allows the Tax Dept to deem that something that did take place - did not take place, as well as deeming that something which did not take place - did take place... in other words, being able to legally rewrite history for the purposes of imposing tax liability and fines, etc.

George Orwell would be amused!

So cobber, I am sorry to say that your helpful suggestion seems to have no legal support. I am sure that if the deductions for the expenses exceeded the stated income, the Tax Dept would simply rule (based on past similar rulings) that Professional Status did not apply, but even though it was a hobby (and normally the 'income' from a hobby is not taxable since you can't claim deductible expenses), since the Sydney Bylaw stated that busking was a legitimate means of 'making a living', it would be taxed! If you want to fight that, go for it - I hope you have the money for the case! :-)

Robin