Cultural Gifts Program

Since its establishment in 1978, over $622 million worth of items have been donated through the Cultural Gifts Program. They include visual and decorative arts, Indigenous arts and cultural artefacts, social history and scientific collections and archival material.

The program is administered in accordance with the gift provisions of the income tax law and with the advice of an expert committee, the Committee on Taxation Incentives for the Arts.

The Cultural Gifts Program is administered by a secretariat based at the Department of the Prime Minister and Cabinet in Canberra. The secretariat provides advice to program participants and supports the committee.

Further information about the program, how the program works and the Committee is available using the links provided on the left of this page.

Important dates for submission in 2012

  • Closing date #1: 2 March 2012
  • Meeting #1: 3 May 2012
  • Closing date #2: 13 July 2012
  • Meeting #2: the week of 17 September 2012

Important notice on submission requirements for 2012

Please note that in 2012 incomplete or inaccurate applications will no longer be accepted by the secretariat and will be returned to the institution for resubmission when complete for consideration at a future Committee Meeting.

A large volume of incomplete and inaccurate donation paperwork was submitted to the CGP program in 2011. It is no longer possible for the secretariat to hold this paperwork and coordinate and compile corrected submissions. Submissions should include the originals and two copies of the following key documents which should be sent in the following order, in a single package:

  • The institution’s Donation Summary
  • The Donor’s Certificate of Donation
  • Two valuations (note only one valuation certificate should be provided by each valuer regardless of the number of items, sending multiple donation certificates may result in the paperwork being returned for resubmission.)
  • Images (note for large collections please send a small selection of representative sample images including any major works)

Please do not submit donation paperwork until the full package is complete and accurate.  The secretariat is unable to process any donation where paperwork is missing, incomplete or inaccurate and the paperwork will be returned to the institution with a coversheet noting the issues for resubmission at a later date. If you are unsure whether your donation paperwork is acceptable feel free to contact us to discuss the requirements before you post it.

Submissions need to be received by the secretariat by close of business on the cut-off date. Late submissions will not be accepted.

Please note that it is the date of donation, as indicated on the Certificate of Donation, that determines in which financial year the donor can claim a tax deduction for their gift, rather than when the donation is considered by the Committee.

Forms and certificates

All Cultural Gifts Program forms have been revised. The new forms are available under Forms and certificates and must be used for all donation paperwork submitted to the Committee.

Cultural Gifts Program and the Resale Royalty Scheme

The Australian Government's resale royalty scheme, which commenced on 9 June 2010, entitles visual artists to 5% of the sale price when their artworks are commercially resold for over $1000. The scheme is established under the Resale Royalty Right for Visual Artists Act 2009.

Transfers of artwork made through the Cultural Gifts Program do not qualify as commercial resales under the resale royalty scheme as there is no monetary consideration paid for the transfer. Any tax deduction that could be claimed through the CGP is a separate tax matter and does not count as monetary consideration for the purposes of the transfer of ownership of the artwork.

In this section

Contacts

Secretariat
Cultural Gifts Program
Office for the Arts
Department of the Prime Minister and Cabinet
PO Box 6500
Canberra ACT 2600

Telephone: 02 6210 2829
Facsimile: 02 6210 2906
Email: cgp.mail@pmc.gov.au