Cultural Gifts Program valuers
Cultural Gifts Program Guide—Tax incentives for cultural gifts to Australia's public collections. The Cultural Gifts Program encourages Australians to donate items of cultural significance from private collections to public art galleries, museums, libraries and archives. Gifts can range from paintings, books, sculptures, manuscripts and personal papers to jewellery, ceramics, technological, mechanical, scientific or social history collections.
In order to qualify for a tax deduction for a gift of cultural material to a collecting institution through the Cultural Gifts Program (the Program), a donor must have two or more written valuations of that gift made by different individuals who have been approved to value the kind of property that the individual is giving away.
This Code of Conduct for Valuers will ensure the effective operation of the Program. The Code is consistent with, and supplements, the Cultural Gifts Program Guide issued by the Department that administers the Program, currently the Department of Communications and the Arts. This Code of Conduct for Valuers includes any attachments.