How tax applies to Indigenous artwork

About this guide

This guide explains how pay as you go (PAYG) withholding, the goods and services tax (GST) and the Australian business number (ABN) apply to Indigenous artworks sold at art centres.

Copies of this publication

You can download a printable version of How tax applies to Indigenous artwork (NAT 12066, 424KB) in Portable Document Format (PDF).

You can order a printed copy by noting the full title of the publication and either:

• visit our Online publications ordering service
• phone the Publications Distribution Service (which operates from 8.00am to 6.00pm, Monday to Friday) on 1300 720 092.

Terms we use

When we say GST credit, we mean the GST term input tax credit.