Creative work

The term includes fine artwork (sculpture, paintings, drawing, sketching, performance art), dance, writing (literature), filmmaking, and musical composition.

Creative works require a creative mindset and are not typically rendered in an arbitrary fashion, although works may demonstrate (i.e., have in common) a degree of arbitrariness, such that it is improbable that two people would independently create the same work.

Naturally, this expression generally invokes external stimuli (e.g., influences and experiences) which a person draws on because they view the source as creative or inspirational; the degree to which this is reflected may be used in determinations of the derivativeness of the created work.

Alternatively, the creator may draw on imagination, and their references may be clouded even to them, for the nature of imagination is as yet not fully understood philosophically, and the level of necessary self-examination of an artist's internal processing is a challenge for even those most self-aware of their minds and mental processes.

[1] 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 (b) designs,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.