Deductible Gift Recipient Status for Cultural Organisations

On 1 January 2024, administrative responsibility for assessing cultural organisations’ eligibility for Deductible Gift Recipient (DGR) endorsement transferred from the Office for the Arts to the Australian Taxation Office (ATO). This change is as a result of the Treasury Laws Amendment (Refining and Improving our Tax System) Act 2023 becoming law, amending the Income Tax Assessment Act 1997.

The new law contains transitional provisions to ensure organisations currently endorsed as DGRs on the Register of Cultural Organisations (ROCO) continue to be endorsed if they continue to meet eligibility criteria. Further, for these organisations, there is no longer a requirement under the Income Tax Assessment Act 1997 to submit statistical returns every 6 months. The final reporting period for ROCO statistical returns was for the period 1 January – 30 June 2023.

The transitional provisions also apply to those organisations that lodged an application for the ROCO and were not notified of an outcome by 31 December 2023. Please refer to the transitional provisions to determine if they are applicable to your organisation from 1 January 2024.

The list of ROCO organisations has now been removed. The Australian Business Register (ABN Lookup at abr.business.gov.au) is now the primary source of information regarding an organisation's DGR status.

To apply for DGR endorsement with the ATO, please visit Apply for DGR endorsement | Australian Taxation Office (ato.gov.au). Further information about the requirements for cultural organisations when applying for DGR endorsement are outlined at Cultural organisations | Australian Taxation Office (ato.gov.au).

More information

More information is available from the ATO at:

National Cultural Heritage Committee

The National Cultural Heritage Committee is made up of ten people with expertise in Australia's cultural heritage.

The Committee is responsible for:

  • assessing export permit applications and making recommendations to the Minister for the Arts about if a permit should be granted
  • assessing funding applications from the National Cultural Heritage Account
  • assessing expert examiner applications
  • advising the Minister for the Arts about issues related to cultural heritage.

The Minister for the Arts appoints the Committee under the Protection of Movable Cultural Heritage Act 1986. Members serve for terms of up to four years. They can be reappointed.

The Committee is made up of:

  • four people from different collecting institutions
  • an Aboriginal or Torres Strait Islander nominated by the Minister for Indigenous Affairs
  • an individual nominated by Universities Australia
  • four people with experience relevant to the cultural heritage of Australia.

The current members are:

  • Professor Martin Gibbs—Professor of Australian Archaeology, University of New England, Armidale
  • Mr Simon Elliott—Deputy Director, Collection and Exhibitions, Queensland Art Gallery
  • Ms Jane Stewart—Manager of Engagement, State Libraries and Archives Tasmania
  • Dr Tim Sullivan—Consultant, museums and heritage
  • Ms Louise Tegart—Director, Art Gallery of Ballarat, Victoria
  • Dr Geraldine Mate—Principal Curator, History, Industry and Technology, Queensland Museum
  • Dr Stephen Gilchrist—Senior Lecturer, School of Indigenous Studies, University of Western Australia
  • Dr Zoe Rimmer—Assistant Director, Aboriginal Heritage Tasmania, Department of National Resources and Environment Tasmania
  • Ms Tina Baum—Senior Curator, First Nations Art, National Gallery of Australia

Movable cultural heritage expert examiners

Expert examiners assess the significance of cultural material that is proposed for export from Australia.

The Protection of Movable Cultural Heritage Act 1986 (the Act) also provides for the return of cultural property to a foreign country if that property was unlawfully exported from that country and imported into Australia. To assist with this process, the Office for the Arts may request assistance from expert examiners with appropriate expertise in areas outside of Australian cultural property.

The work of expert examiners is vital to the operation of the Act. As an expert examiner, you will be listed on a register maintained by the National Cultural Heritage Committee.

What do expert examiners do?

For Australian protected objects, expert examiners:

  • establish if material is classed as an Australian protected object by assessing if it meets the criteria in the National Cultural Heritage Control List
  • advise if the material is so important to Australia that its loss through export would significantly diminish Australia's cultural heritage.

If you are eligible, you will be paid an honorarium of $350 per assessment.

The National Cultural Heritage Committee reviews expert examiner assessments and makes a recommendation to the Minister for the Arts, who makes the final decision about granting a permit.

For foreign cultural property, expert examiners:

  • establish if the material is authentic
  • if the material is authentic, advise the country of origin in present-day terms and the possible significance of the material to that country.

How to register as an expert examiner

Expert examiners are recognised experts in a particular field, and are registered on the basis of their employment, professional qualifications and expertise in their chosen field.

An expert examiner may seek to register as an individual or on behalf of an organisation.

To register your interest to become an expert examiner, submit an application using the Department's online application portal: Expert Examiner Register—Arts (smartygrants.com.au).

If you have an questions or experience difficulties using the online application form, please contact the Cultural Property team on 1800 819 461 or email movable.heritage@arts.gov.au for assistance.

Fact sheet

Published 1 August 2022

Movable cultural heritage

Australia is committed to protecting national and foreign movable cultural heritage.

Movable cultural heritage may include artworks and historical, archaeological, numismatic, philatelic, science or technology objects.

The Protection of Movable Cultural Heritage Act 1986 ensures objects that have cultural significance remain in Australia. The Act also provides for the return of foreign cultural property which has been illegally exported from other countries and imported into Australia.

The Protection of Movable Cultural Heritage Regulations 2018 contain the National Cultural Heritage Control List, which specifies the categories of Australian cultural property subject to export control. The Explanatory Statement outlines the purpose of the Regulations.

The Regulations were amended by the Protection of Movable Cultural Heritage Amendment (2021 Measures No. 1) Regulations 2021 to facilitate the exhibition overseas of certain categories of Aboriginal or Torres Strait Islander bark paintings and enhance the protection of certain Victoria Cross medals of significance. The amendments are outlined in the accompanying Explanatory Statement.

Australia is part of the international effort to protect and safeguard the world's cultural heritage, guided by the UNESCO Convention on the Means of Prohibiting and Preventing the Illicit Import, Export and Transfer of Ownership of Cultural Property 1970.

Australia is also committed to the 2030 Agenda for Sustainable Development though strengthening efforts to protect and safeguard the world's cultural heritage.

If you buy cultural material in Australia or from overseas, you need to ensure that any import/export is compliant with relevant cultural property laws. For more information, please refer to the fact sheet.

Protecting movable cultural heritage fact sheet

Published 1 August 2022—PDF and DOCX files available

Protecting Movable Cultural Heritage Fact Sheet—August 2022

In Australia, national and foreign cultural heritage is protected by our laws. Australian cultural property objects are significant to the nation's identity. It is important all cultural heritage items are imported and exported legally.

  • A permit is needed to take significant cultural material out of Australia. We regulate the export of cultural material under the Protection of Movable Cultural Heritage Act 1986.
  • In Australia, national and international cultural property is protected through the Protection of Movable Cultural Heritage Act 1986, which gives effect to the UNESCO Convention on the Means of Prohibiting the Illicit Import, Export and Transfer of Ownership of Cultural Property 1970.
  • Importing cultural material from foreign countries into Australia must comply with the laws of the foreign country and Australia.
  • The National Cultural Heritage Committee assesses applications for export permits and funding applications from the National Cultural Heritage Account. It also advises the Minister for the Arts.

International highlights

Image Banner which reads 'the repatriation of ancestors helps to promote healing, justice and reconciliation for Aboriginal and Torres Strait Islander peoples and all Australians'

36 Queensland Aboriginal ancestors returned from the Natural History Museum, London

April 2025—United Kingdom

36 Queensland Aboriginal ancestors returned from the Natural History Museum, London

On 10 April 2025, the Natural History Museum in London hosted a repatriation ceremony to acknowledge the return of 36 Aboriginal ancestors to their respective Traditional Custodians and representatives from the Australian Government. Representatives from three Queensland communities, Woppaburra, Warragamay and Wuthathi travelled to London to receive their respective ancestors and accompany them home, while the Yadhaigana community met their ancestors on arrival to Brisbane.

Wayne Blair, Woppaburra representative, travelled to the UK and reflected on the importance of returning ancestors to Country "It is our cultural duty and responsibility to bring our ancestors home, to be reburied on Country, finally laid to rest, with dignity and finally at peace. Repatriation of our ancestors, is an eternal flame, the eternal healing is both spiritual and physical, for our Elders and Community".

The Wuthathi community nominated two community representatives to receive two ancestors, Keron Murray commented that "the repatriation of our ancestors is a vital step in healing the wounds of the past and restoring the spiritual and cultural balance that was disrupted when they were taken from their homeland. For the Wuthathi people, bringing our ancestors home is not just about physical return—it is about respect dignity, and reaffirming our deep connection to Country… this process strengthens our community, reinforces our identity, and helps heal the intergenerational trauma caused by their removal."

While Thomas Holden, representing the Warragamay community reflected on repatriation process as enabling community to continue to practice their customs and transfer intergenerational knowledge. He noted "for our community, repatriation is about more than just bringing our ancestors home. It is about reaffirming our sovereignty, our rights, and our deep cultural and spiritual obligations to care for our people, even in death. It is about ensuring that our young people see the strength in our traditions, that they understand the significance of our burial grounds, and that they continue the work of protecting and respecting our ancestors."

The Australian Government is committed to continuing discussions with other institutions in the United Kingdom to facilitate future returns.

Media Release-36 First Nations Ancestors welcomed home from the United Kingdom