Financial precarity, income and tax reform
Artists and arts workers described ongoing financial instability across all stages of practice. Many spoke about irregular income, unpaid labour, rising costs and the pressure of trying to sustain both creative practice and paid work simultaneously.
Self-represented artists are often required to undertake a portfolio of roles beyond artmaking itself, including administration, marketing, social media, exhibition installation, sales, grant writing, acquittals, contract negotiation, budgeting and advocacy. Much of this work is unpaid, unrecognised and administratively demanding.
Several participants described feeling permanently “on call” in their work, particularly in regional areas where artists and arts workers are expected to maintain community relationships, travel long distances, manage freight, advocate for their sector and remain constantly visible online, often without overtime, time-in-lieu or additional support.
Relationship-building, consultation, networking, cultural advocacy and “thinking time” were repeatedly identified as forms of labour that remain largely unpaid despite being essential to sustaining practice and delivering projects.
Many artists also described feeling pressured to accept unpaid work in order to maintain relationships, secure future opportunities or remain visible within the sector. Volunteering was described as increasingly replacing properly funded arts infrastructure, with some participants questioning where the line sits between genuine mutual exchange and exploitation.
Participants raised concern about tax and welfare systems that penalise artists with fluctuating incomes. One-off grants, prizes or project payments can trigger disproportionate tax liabilities, HECS/HELP repayments or changes to welfare eligibility despite long periods of low earnings.
The growing shortage of affordable artist workspaces needs to be addressed through targeted property and tax reform, including incentives for landlords to lease vacant or underused properties as artist studios, rehearsal spaces and creative workspaces. Participants identified affordable space as a major barrier to sustaining visual arts practice, particularly in metropolitan areas where rising rents and redevelopment are displacing artists and artist-run initiatives. Improved support for residencies, including tax deductions for living costs associated with residencies and research-based practice, was also identified as important for sustaining artistic development and long-term practice.
Fear and confusion around taxation was also identified as a significant issue. Artists described tax compliance as intimidating and difficult to navigate without specialist support, with many relying on informal advice from peers rather than accessible public guidance.
Participants also pointed to JobKeeper as an example of how stable income support allowed artists to continue making work, reduce burnout and plan beyond immediate survival.
There was strong support for reforms including:
- exemption of art prizes, fellowships and government grants from income tax;
- property and tax reforms to support affordable artist studios, residencies and creative workspaces, including incentives for landlords to lease vacant or underused properties to artists at below-market rates;
- tax deductions for living costs associated with artist residencies and research-based practice;
- reform of Non-Commercial Loss provisions for artists meeting the ATO’s “in business” test;
- improved access to income averaging provisions;
- clearer mechanisms to claim for artwork donations to fundraisers;
- GST reforms for low-income artists;
- more flexible HECS/HELP repayment settings with income averaging over 5 years;
- reintroduce a NEIS-style scheme tailored to artists and creative practitioners, including income support, mentoring, business development, HECS debt relief mechanisms and start-up assistance for materials and equipment;
- deductions for residency and cultural development costs;
- tax incentives for property owners to open up empty spaces for artists studios;
- and stronger superannuation protections for artists.