Cultural Gifts Program

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.

Address for submissions

Please be aware that we are in the process of updating our forms. All Cultural Gift Program submissions should now be sent to the following address:

Cultural Gifts Program
Ministry for the Arts
Department of Communications and the Arts
GPO Box 2154

Cultural Gifts Program donations and income tax returns

Once consideration of the documentation relating to their gift is complete, donors will receive a letter advising that they can now claim the applicable tax deduction as part of their next income tax assessment. Donors may also choose to spread their deduction over a maximum of five income years from the date of donation. We encourage donors to speak to a tax professional for advice on claiming deductions for gifts through the Program.
While the Program makes every effort to consider donation submissions promptly, it may not always be possible to finalise the process by the donor’s due date for lodging a tax return with the Australian Taxation Office (ATO) for the financial year in which the donation was made. In these circumstances, the ATO has advised that donors should submit their tax returns by the due date and then, if necessary, request an amendment for the relevant year, once their donation has been finalised. More information on how to request an income tax amendment is available on the ATO website at

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:

  • Updated Valuation Certificate.
    We have updated the Valuation Certificate to make it easier to use for larger collections. Please download the updated form from the Forms and Certificates page for all new donations.
  • We no longer require you to provide additional copies of donation paperwork.
    You are only required to provide the Ministry for the Arts with the original forms for each donation.
  • A rolling submissions process.
    Donations can be submitted 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 and endorsed on an ongoing basis.
  • Acknowledging receipt of donation submissions.
    We will send you an acknowledgement email noting that we've received your donation submission before we start processing the donation.
  • A customer service commitment.
    We're committed to responding to your email and phone enquiries within five business days.

Expression of Interest for expert advisors

The Ministry for the Arts is seeking expressions of interest from suitably qualified technical experts to be added to the Ministry's register of expert advisors for the Cultural Gifts Program.

The Ministry engages expert advisors from the register on a case by case basis, based on their areas of expertise, to provide advice on individual donation submissions and valuer applications to the Program. Expert advisors are paid a set fee for each referred submission or application, though inclusion on the register does not guarantee that an individual expert advisor's services will be required.

To be eligible to be a Cultural Gifts Program expert advisor, you must be:

  • a current or previous employee of a collecting institution or a current or previous professional in the art market (or the market for other items of cultural significance), and
  • able to demonstrate extensive knowledge of the market for/value of items of cultural significance (e.g. through relevant academic qualifications, employment history and/or market participation).

Approved valuers under the Cultural Gifts Program are welcome to express their interest in becoming expert advisors. However, individuals cannot simultaneously offer services to the public as an approved valuer under the Program and be on the Ministry's register of expert advisors. Any currently approved valuers who are accepted as expert advisors will be removed from the Program's list of approved valuers for as long as they remain on the register of expert advisors.

To find out more about becoming an expert advisor, including how to submit an expression of interest, please email with a very brief summary of your relevant professional background.

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


Cultural Gifts Program
Ministry for the Arts
Department of Communications and the Arts
GPO Box 2154
Tel: 02 6271 7106