Search for     
ato.gov.au        Businesses section only        
Advanced search
Search tips
> Businesses > Tax topics - PAYG Withholding (PAYGW) > In detail > Industry or other special purpose tax tables and variations   
 

How tax applies to Indigenous artwork

 
Increase text size Decrease text size
 

Indigenous artwork sold at art centres

We have identified two ways Indigenous artworks are sold at art centres.

  1. The buy and sell arrangement - you the art centre operator buy the artwork from the artist and then sell the artwork to a buyer.
  2. Acting as an agent arrangement - you the art centre operator acts as an agent for the artist and sells the artwork on behalf of the artist.

Depending on how your art centre is set up, artwork can be sold using only one arrangement or both arrangements.

Last Modified: Monday, 22 October 2012
 
Table of contents
Give us your feedback
 
© Australian Taxation Office for the Commonwealth of Australia
Top of page
More information on page