How tax applies to Indigenous artwork

When are you required to withhold amounts from an artist?

Explanations Special or Ordinary Zone A includes most of the Northern Territory (including Darwin and Alice Springs), northern Western Australia and far west and far north Queensland. Artistic works includes graphic works, painting, sculpture, collage, craftsmanship and some performance art. For example, an artistic work would include handcrafting a traditional spear.

According to the PAYG withholding system, you must withhold 46.5% of the payment for an artwork if all of the following apply:

• an artist does not quote an ABN
• that artist is in business.

You must send the amount withheld to us.

Sections within The buy and sell arrangement

• Does an artist charge GST?
• Do you charge GST when you sell an artwork?
• When are you required to withhold amounts from an artist?
• When are you not required to withhold amounts from an artist?
• Buy and sell arrangement process