Cultural Gifts Program

The Cultural Gifts Program is currently experiencing delays in the processing of applications. We apologise for any inconvenience these delays may cause. We can assure you we are working to resolve these issues as soon as possible. Thank you for your patience during this time.

The Cultural Gifts Program encourages Australians to donate items of cultural significance from private collections to public art galleries, museums, libraries and archives.

Gifts can range from paintings, books, sculptures, manuscripts and personal papers to jewellery, ceramics—even entire technological, mechanical, scientific or social history collections.

The Program is administered by the Ministry for the Arts in accordance with the gift provisions of the income tax law.

We're making it easier for you to do business with us

The Ministry for the Arts is committed to continually improving the way we do business with you. Recent changes to the Cultural Gifts Program include:

  • We no longer require you to provide additional copies of donation paperwork.
    As of 3 March 2014 you are only required to provide the Ministry for the Arts with the original forms for each donation.
  • Updated Certificate of Donation and Valuation Certificate.
    We've made some minor changes to these two forms to minimise the delay in processing caused by common omissions. Please download the updated forms from the Forms and Certificates page for all new donations.
  • Moving to a rolling submissions process.
    This means you can submit donations to us when the donation and required valuations are received. The Ministry for the Arts will consider donations as they are received throughout the year, and donations will be processed andendorsed on an ongoing basis. For the majority of donations this will mean more timely results for institutions and donors.
  • Acknowledging receipt of donation submissions.
    As of 23 September 2013, we will send you an acknowledgement email noting that we've received your donation submission before we start processing the donation.
  • A new customer service commitment.
    We're committed to responding to your email and phone enquiries within five business days.

Cultural Gifts Program and the Resale Royalty Scheme

The Australian Government's resale royalty scheme, which commenced on 9 June 2010, entitles visual artists to five per cent of the sale price when their artworks are commercially resold for over $1000. The scheme is established under the Resale Royalty Right for Visual Artists Act 2009.

Transfers of artwork made through the Cultural Gifts Program do not qualify as commercial resales under the resale royalty scheme as there is no monetary consideration paid for the transfer. Any tax deduction that could be claimed through the CGP is a separate tax matter and does not count as monetary consideration for the purposes of the transfer of ownership of the artwork.

In this section

Contacts

Secretariat
Cultural Gifts Program
Ministry for the Arts
Attorney-General's Department
Robert Garran Offices
3–5 National Circuit
BARTON ACT 2600

Telephone: 02 6141 4338
Email: Enquiries cgp.mail@arts.gov.au