The peak body protecting and promoting the Australian visual arts sector

Tax

NAVA keeps a watching brief on the impact of the tax system on art and artists. NAVA promotes the adoption of tax incentives to encourage investment in the purchase of work by living Australian artists and seeks tax exemptions on government grants to artists.

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Artists Income Tax

For income tax purposes, artists who can demonstrate that they are 'in business' as a professional rather than a hobbyist, are usually able to claim their art practice expenses against all forms of income.

‚ÄčArtists' Income Tax Non-Commercial Losses

While most professional artists are eligible to claim their art enterprise expenses for income tax purposes, there is a section of the law which will apply 5 eligibility tests: the Non-Commercial Losses section of the New Business Tax System (Integrity Measures) Act 2000

Resources

NAVA Guides

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NAVA offers artists a range of resources on taxation to help them manage their professional obligations.

Click on the NAVA Guides link below to access the following factsheets: