Registering for an ABN

If you intend to operate your art practice as a business you will need an Australian Business Number (ABN). You can register for an ABN through the Business Entry Point or the ATO website.

For an Australian artist in business, any income you gain from your art business is taxable. This can include the following:

• sale of work
• grants and prizes
• honorariums
• sponsorship
• exhibition and artists’ fees
• payment for consulting services
• in-kind support