Valuation of the market value of gifts donated under the Cultural Gifts Program must be carried out by approved valuers.

Cultural Gifts Program valuers are responsible for valuing a gift and completing the valuation certificate.

Valuations must provide a value for the donation on the date of donation or in the 90 days before or after the date of donation, so they reflect the current market value.

To value a gift, the valuer must be approved by us. Potential valuers must be nominated by a major public institution that collects material in the area of your expertise.

Overview of the Cultural Gifts Program


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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.

Checklist for new valuer applications


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This checklist is designed for valuers preparing documentation to gain approved status under the Cultural Gifts Program. Incomplete and inaccurate forms may be returned to valuers for amendment before they are considered.

One-off approval for a valuer to value items outside approved classes


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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.

Code of conduct for valuers


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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.