National Cultural Heritage Committee

The National Cultural Heritage Committee is made up of ten people with expertise in Australia's cultural heritage.

The Committee is responsible for:

  • assessing export permit applications and making recommendations to the Minister for the Arts about if a permit should be granted
  • assessing funding applications from the National Cultural Heritage Account
  • assessing expert examiner applications
  • advising the Minister for the Arts about issues related to cultural heritage.

The Minister for the Arts appoints the Committee under the Protection of Movable Cultural Heritage Act 1986. Members serve for terms of up to four years. They can be reappointed.

The Committee is made up of:

  • four people from different collecting institutions
  • an Aboriginal or Torres Strait Islander nominated by the Minister for Indigenous Affairs
  • an individual nominated by Universities Australia
  • four people with experience relevant to the cultural heritage of Australia.

The current members are:

  • Professor Martin Gibbs—Professor of Australian Archaeology, University of New England, Armidale
  • Mr Simon Elliott—Deputy Director, Collection and Exhibitions, Queensland Art Gallery
  • Ms Jane Stewart—Manager of Engagement, State Libraries and Archives Tasmania
  • Mr Tim Sullivan—Consultant, museums and heritage
  • Ms Louise Tegart—Director, Art Gallery of Ballarat, Victoria
  • Dr Geraldine Mate—Principal Curator, History, Industry and Technology, Queensland Museum
  • Dr Stephen Gilchrist—Senior Lecturer, School of Indigenous Studies, University of Western Australia
  • Dr Zoe Rimmer—Indigenous Fellow, School of Humanities, University of Tasmania
  • Ms Tina Baum—Senior Curator, First Nations Art, National Gallery of Australia

     

Movable cultural heritage expert examiners

Expert examiners assess the significance of cultural material that is proposed for export from Australia.

The Protection of Movable Cultural Heritage Act 1986 (the Act) also provides for the return of cultural property to a foreign country if that property was unlawfully exported from that country and imported into Australia. To assist with this process, the Office for the Arts may request assistance from expert examiners with appropriate expertise in areas outside of Australian cultural property.

The work of expert examiners is vital to the operation of the Act. As an expert examiner, you will be listed on a register maintained by the National Cultural Heritage Committee.

What do expert examiners do?

For Australian protected objects, expert examiners:

  • establish if material is classed as an Australian protected object by assessing if it meets the criteria in the National Cultural Heritage Control List
  • advise if the material is so important to Australia that its loss through export would significantly diminish Australia's cultural heritage.

If you are eligible, you will be paid an honorarium of $350 per assessment.

The National Cultural Heritage Committee reviews expert examiner assessments and makes a recommendation to the Minister for the Arts, who makes the final decision about granting a permit.

For foreign cultural property, expert examiners:

  • establish if the material is authentic
  • if the material is authentic, advise the country of origin in present-day terms and the possible significance of the material to that country.

How to register as an expert examiner

Expert examiners are recognised experts in a particular field, and are registered on the basis of their employment, professional qualifications and expertise in their chosen field.

An expert examiner may seek to register as an individual or on behalf of an organisation.

To register your interest to become an expert examiner, submit an application using the Department's online application portal: Expert Examiner Register—Arts (smartygrants.com.au).

If you have an questions or experience difficulties using the online application form, please contact the Cultural Property team on 1800 819 461 or email movable.heritage@arts.gov.au for assistance.

Fact sheet

Published 1 August 2022

Movable cultural heritage

Australia is committed to protecting national and foreign movable cultural heritage.

Movable cultural heritage may include artworks and historical, archaeological, numismatic, philatelic, science or technology objects.

The Protection of Movable Cultural Heritage Act 1986 ensures objects that have cultural significance remain in Australia. The Act also provides for the return of foreign cultural property which has been illegally exported from other countries and imported into Australia.

The Protection of Movable Cultural Heritage Regulations 2018 contain the National Cultural Heritage Control List, which specifies the categories of Australian cultural property subject to export control. The Explanatory Statement outlines the purpose of the Regulations.

The Regulations were amended by the Protection of Movable Cultural Heritage Amendment (2021 Measures No. 1) Regulations 2021 to facilitate the exhibition overseas of certain categories of Aboriginal or Torres Strait Islander bark paintings and enhance the protection of certain Victoria Cross medals of significance. The amendments are outlined in the accompanying Explanatory Statement.

Australia is part of the international effort to protect and safeguard the world's cultural heritage, guided by the UNESCO Convention on the Means of Prohibiting and Preventing the Illicit Import, Export and Transfer of Ownership of Cultural Property 1970.

Australia is also committed to the 2030 Agenda for Sustainable Development though strengthening efforts to protect and safeguard the world's cultural heritage.

If you buy cultural material in Australia or from overseas, you need to ensure that any import/export is compliant with relevant cultural property laws. For more information, please refer to the fact sheet.

Protecting movable cultural heritage fact sheet

Published 1 August 2022—PDF and DOCX files available

Protecting Movable Cultural Heritage Fact Sheet—August 2022

In Australia, national and foreign cultural heritage is protected by our laws. Australian cultural property objects are significant to the nation's identity. It is important all cultural heritage items are imported and exported legally.

  • A permit is needed to take significant cultural material out of Australia. We regulate the export of cultural material under the Protection of Movable Cultural Heritage Act 1986.
  • In Australia, national and international cultural property is protected through the Protection of Movable Cultural Heritage Act 1986, which gives effect to the UNESCO Convention on the Means of Prohibiting the Illicit Import, Export and Transfer of Ownership of Cultural Property 1970.
  • Importing cultural material from foreign countries into Australia must comply with the laws of the foreign country and Australia.
  • The National Cultural Heritage Committee assesses applications for export permits and funding applications from the National Cultural Heritage Account. It also advises the Minister for the Arts.

International highlights

Image Banner which reads 'the repatriation of ancestors helps to promote healing, justice and reconciliation for Aboriginal and Torres Strait Islander peoples and all Australians'

Five ancestors returned home from Germany

December 2024—Germany

International repatriation Germany December 2024

On 5 December 2024 the Ethnological Museum in Berlin hosted a joint repatriation ceremony to acknowledge the return of five Aboriginal and Torres Strait Islander ancestral remains (ancestors) to their Traditional Custodians and representatives from the Australian Government.

The Prussian Cultural Heritage Foundation returned three ancestors, including two Ugaram Le Omasker ancestors to community representatives from Ugar Island [Stephen Island] in the Torres Strait, Queensland and one ancestor with state provenance to the stewardship of the Australian Government.

Hermann Parzinger, President of the Foundation says: 'The ancestors that we are handing over to their descendants today all come from burial sites. They should never have ended up in our museum. We are therefore very pleased that the ancestors are starting their journey home to Australia today, and we are fully aware that this should have happened long ago. I would especially like to thank the representatives of the Ugar community for making the journey to us to bring their ancestors home with dignity.

Four Ugar Island community representatives travelled to Berlin to undertake ceremony, receive two of their ancestors and accompany them home. Tomson Stephen, Ugar Island Community Representative said 'the return of our Ugaram Le Omasker ancestors is significant for our community as it will bring healing and peace to our people and ancestors.'

The Ethnological Museum acknowledged that 'by returning these human remains, we want to fulfill our responsibility. We regret the historical injustice that was committed and see it as our duty to take this first step towards making amends,' said Lars-Christian Koch, Director of the Ethnological Museum and the Museum of Asian Art of the Berlin State Museums.

Uncle Sereako Stephen, Ugar Island PBC Chairperson said 'these ancestors were removed without consent, and now they are coming home. We thank everyone who has been involved in this journey of returning our ancestors back to their Traditional Custodians and Country, as this is true reconciliation in action.'

The State Museum of Nature and People Oldenburg also returned two ancestors under Australian Government stewardship so they can be cared for closer to home. 'We must face up to our responsibility for the colonial legacy of our collection. The return of these ancestors is an important step in recognising the historical injustice,' explained Ursula Warnke, Director of the State Museum of Art and Cultural History in Oldenburg.

The handover ceremony in Berlin demonstrates the commitment by German collecting institutions in recognising the significance of returning ancestors to their country of origin and Traditional Custodians.

International Repatriation

The Australian Government has supported international repatriation for over 30 years. This has seen the return of over 1735 ancestors from across 10 countries back to Australia. The Australian Government maintains its commitment to securing the return of ancestors held overseas so they can be returned to their Traditional Custodians or held in safe care in Australia until their Traditional Custodians can be identified.

We are currently working with collecting institutions in the United States of America, the United Kingdom, Germany, India, Switzerland, Japan and New Zealand to progress repatriations. We have a joint arrangement with France and are working closely with other countries to advocate for the return of ancestors. When the Traditional Custodians are known, we work closely with them as they advise on the return of their ancestors, cultural protocols and any access and controls for associated material. The Traditional Custodians make all decisions regarding the final resting place of their ancestors.

As of 5 December 2024, over 1730 Aboriginal & Torres Strait Islander ancestral remains have been repatriated from overseas over the past 30 years. The breakdown is as follows: 160 from USA, 1 from Canada, 1294 from UK, 162 from Germany, 54 from Austria, 44 from Sweden, 8 from Czech Republic, 5 from Netherlands, 1 from Ireland and 6 from NZ. These numbers reflect the minimum number of individuals known at the time of reporting. Numbers may vary with further research.nown at the time of reporting. Numbers

More information

For more information:

Email repatriation@arts.gov.au.
Phone: 1800 006 992

  • The Australian Government has supported the return of over 1,730 Aboriginal and Torres Strait Islander ancestral remains (ancestors) from overseas institutions and private holders for over 30 years.
  • The Indigenous Repatriation Program—Museum Grants (the Program) facilitates the return of Aboriginal and Torres Strait Islander ancestors and secret sacred objects held in eight major Australian museums to their communities of origin.

Questions and answers

Cultural Gifts Program valuers

Donations made under the Cultural Gifts Program must have their GST inclusive market value determined by CGP approved valuers.

The GST inclusive market value of donations made under the Cultural Gifts Program is determined by averaging two or more valuations undertaken by valuers who are approved by the department to value specific classes of property.

Valuers must undertake a valuation of the item within 90 days of the date of donation, or value it as at the date of donation to ensure the valuation reflects the correct market value.

CGP Approved Valuer resources

The Cultural Gifts Program Guide provides detailed information about how the program works and the role of valuers in the program. A detailed glossary of property classes in also included.

All CGP valuations must be completed using the prescribed Valuation Certificate below.

Applying to become an approved valuer

To value donations made under the Program, you must be approved for this specific purpose by the Secretary responsible for the Arts, or their delegate. To be approved, you must be nominated by a major public institution that collects material in the area of your expertise. Your application will need to include:

  • The classes of property you are applying to be approved to value.
  • Evidence of relevant experience relating to these categories.
  • Two referee reports for each class of property from professionals who are qualified to comment on your expertise. At least one of these referees must be an appropriate specialist staff member from the institution that is nominating you.
  • Copies of the Code of Conduct for Valuers and the Private Interests Assurance form signed by you.

We may seek additional information from you if we need to. Links to copies of all these documents are listed below.

Extending approved classes of property

Occasionally valuers are asked to value items outside their approved classes of property. The department can approve a one-off extension to your approved classes in extenuating circumstances. For example:

  • The item is part of a collection, and is closely related to your existing classes of property. You are already approved to value the large majority of items in the collection.
  • The item is closely related to your existing classes of property, and it is impractical to engage a valuer who is approved to value the item.

Generally, the department will only grant a one-off extension where the item in question is closely related to your existing approved classes. If you need to seek a one-off extension, you must contact the department before you undertake the valuation. Retrospective approval cannot be granted.

If you are seeking extensions regularly, the department will ask you to apply to extend your approved classes permanently. You can apply to extend your classes permanently by writing to us with the details of your new categories and providing reports from two referees for each class of property. As with your application to be a valuer, at least one of these referees should be a senior curatorial or administrative staff member from a participating institution that collects material in your new nominated categories.

Information for donors

Enriching our public collections and capturing our national memories

The Cultural Gifts Program encourages Australians to donate items of cultural significance to our public collecting institutions by offering tax deductions for eligible donations.

 

This document does not meet WCAG 2.0 requirements. For an accessible version please email cgp.mail@arts.gov.au or call 02 6136 8017.

 

How to make a donation

If you have an item you would like to donate:

  • First, you will need to contact an eligible recipient institution – the institution needs to be a Deductible Gift Recipient as listed on the Australian Business register. Until the donation has been accepted into the permanent collection of one of these institutions, it will not be eligible.
  • Obtain two valuations of the GST inclusive market value of your donation from CGP approved valuers. (The institution will help you find approved valuers or may even arrange the valuation). Valuations must be performed by valuers who are approved for the class of work/s being donated.
  • The institution will submit the following documents to us on your behalf:
    • Certificate of donation
    • at least two valuation certificates from approved valuers
    • quality colour images of the item(s) except for printed, manuscript, library and archival materials.
  • We will assess your submission and send you a letter advising if you can claim the relevant tax deduction as part of your next income tax assessment.
  • Once the process is finalised, the institution that you donated your gift to will return your documents to you for your tax records.

Things to be aware of

There are some limitations on claiming a tax deduction under the Cultural Gifts Program.

  • Testamentary gifts: gifts made from an estate to an institution are not eligible under the Program.
  • Conditions: if you impose conditions on the donation that prevent the institution having full custody, control and clear title, the Commissioner of Taxation may reduce the amount of your tax deduction by a reasonable amount.
  • Advantage received: The Commissioner of Taxation may disallow a deduction if you receive any advantages of a material nature (such as free or discounted membership) as a result of your donation.
  • Donated within 12 months of acquisition: if you donate an item within 12 months of acquiring it, the amount you can claim as a deduction is limited to the lesser out of either the purchase price or the item's current GST inclusive market value.
  • Acquired for the purpose of donating: if you acquired the item for the purpose of donating it, or subject to an agreement that you would donate it, the amount you can claim as a deduction is limited to the lesser out of either the purchase price or the item's current GST inclusive market value.
  • Trading stock: if you are a collector or artist and you donate the item from your trading stock, your deduction is limited to the cost to you of acquiring or producing the item.

Donations by artists

If you are an artist and you are considering donating one of your own works, you will need to be aware there is a difference between donating items from your trading stock as opposed to your personal collection, as they are treated differently for tax purposes.

  • You may donate items from your trading stock and claim the market value as a tax deduction, but you must declare the market value of the item as part of your assessable income. This effect results in no tax benefit. You may still claim the cost of the creation of the item as a business expense.
  • If you donate the item within 12 months of transferring it to your personal collection, you may claim the lesser amount out of:
    • the market value of the item
    • the cost of creation of the item, reduced by the amount of any input tax credit you have claimed in respect of the item.
  • If you have held the item in your personal collection for longer than 12 months, you are entitled to claim the full market value of the item as your tax deduction.

To transfer an item from your trading stock to your personal collection, you will need to:

  • Demonstrate the date the item was withdrawn from sale.
  • Reflect in your income tax that you have 'bought' the item from your business at cost. This means you will need to include this cost in your assessable income from your business.

 

Cultural Gifts Program

The Cultural Gifts Program offers tax incentives to encourage people to donate cultural items to public art galleries, museums, libraries and archives in Australia.

Online submission form for collecting institutions

Contact

Phone: 02 6136 8017
Email: cgp.mail@arts.gov.au

Address

Cultural Gifts Program
Department of Infrastructure, Transport, Regional Development, Communications and the Arts
GPO Box 2154
Canberra ACT 2601