The Art of Tax Reform: Have your say
Have your say and help shape the future of tax policy for artists. Submissions close 10 August.
On 26 September 2025, the NSW Government will hold a tax reform summit at the Sydney Opera House to develop policy proposals aimed at improving the tax system to better support the arts.
For more than 20 years, NAVA has been a national leader in advocating for tax reform to support the financial sustainability of artists. NAVA led the campaign that resulted in the Australian Tax Office’s TR 2005/1: carrying on business as a professional artist ruling, which recognises that artists operate differently from other businesses and allows them to claim expenses related to their arts practice against all forms of income. Since then, NAVA has continued to push for changes in how grants, prizes, and income thresholds are taxed, fighting for a system that reflects the real conditions of artists’ work.
Now, the NSW Government is inviting input into The Art of Tax Reform discussion, which will help shape the summit agenda and inform the next National Cultural Policy. Submissions and survey responses are due by 10 August 2025.
NAVA strongly encourages visual artists, arts workers and organisations to have your say. Complete the survey and/or upload a submission by Sunday 10 August 2025. These submissions will shape the summit agenda.
Please read the discussion paper The Art of Tax Reform: Unlocking opportunities to improve taxation for Australian creative industries, which outlines ideas previously suggested by the sector and principles for better-targeted support.
Key issues under discussion include:
- Exempting prize money, grants, and fellowships from income tax (as seen in the Netherlands and Ireland).
- Adjusting GST rules (similar to New Zealand).
- Revising the outdated $40,000 cap on non-arts income under Non-Commercial Loss rules.
- Introducing simplified artist deductions, like France’s flat 34% deduction.
- Expanding tax offsets beyond the screen industry.
- Vacancy taxes, GST exemptions and other property incentives to support affordable creative spaces, including artist studios and galleries.
- Enhanced philanthropy incentives, such as increased tax deductions for arts donations.
This is an important opportunity to influence policies that could improve the financial sustainability of artists. The more voices involved, the stronger the case for meaningful reform.
NAVA is also seeking case studies and examples to strengthen our submission. If you’ve experienced challenges related to taxation on grants, prizes, fellowships, or non-commercial losses, please get in touch. Your experience could help shape the case for change.
Contact us at nava@visualarts.net.au with your story or to arrange a conversation in confidence.
Image credit
Artist Julie Fragar poses for a photograph next to her painting of fellow artist Justene Williams after winning the Archibald Prize 2025 at the Art Gallery of New South Wales in Sydney, Friday, May 9, 2025. (AAP Image/Bianca De Marchi).
ID: A woman poses in front of a large black-and-white artwork at an art exhibition, surrounded by photographers and onlookers. A bright yellow portrait hangs in the background.
