Cultural Gifts Program
New submission process for 2013
Please be advised that the submissions process for Cultural Gifts Program Donations has changed for 2013.
- There will no longer be set closing dates for submissions.
In 2013 institutions may submit donation paper work as they receive each donation and once the required valuations have been carried out. The Taxation Incentives for the Arts Committee will consider submissions once they have been received and processed throughout the year.
For the majority of donations this will mean more timely results for institutions and donors. Where the committee requires further discussion or information on a donation they may defer their decision pending discussion at a face to face meeting. The committee will continue to meet twice per year.
New paperwork for 2013
New forms are being developed and will be posted for use on the Forms and Certificates page in coming weeks. Until these documents are available please continue to use the currently available forms.
Since its establishment in 1978, over $622 million worth of items have been donated through the Cultural Gifts Program. They include visual and decorative arts, Indigenous arts and cultural artefacts, social history and scientific collections and archival material.
The program is administered in accordance with the gift provisions of the income tax law and with the advice of an expert committee, the Committee on Taxation Incentives for the Arts.
The Cultural Gifts Program is administered by a secretariat based at the Department of the Regional Australia, Local Government, Arts and Sport. The secretariat provides advice to program participants and supports the committee.
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 5% 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
- About the program
- Cultural Gifts Program donor booklet (PDF - 1 MB)
- Cultural Gifts Program Guide (PDF - 1.4 MB)
- List of participating institutions (PDF - 125 KB)
- List of approved valuers (PDF - 160 KB) or (Word - 111 KB)
Cultural Gifts Program
Office for the Arts
Department of Regional Australia, Local Government, Arts and Sport
PO Box 803
Canberra ACT 2601
Telephone: 02 6210 2829
Facsimile: 02 6210 2906
Email: Enquiries firstname.lastname@example.org