Artists' Income Tax - Public Ruling

Over the course of eight years, NAVA spearheaded a successful campaign by the whole arts sector for the introduction of a Public Ruling by the Australian Tax Office (ATO), which finally came into effect in January 2005. For artists, tax accountants and staff of the ATO, it clarifies when artists are recognized as being 'in business' for income tax purposes rather than being regarded as hobbyists.

This entitles artistic creators in any discipline to claim their arts practice expenses against all forms of income. The Ruling acknowledges the validity of using a broad range of arts industry criteria rather than just profit making in determining artists' professional status. NAVA’s work was made possible through the expertise provided by pro bono by lawyer Judy Sullivan assisted by Jill Savage, both of Mallesons Stephen Jaques as well as Delia Browne previous director of the Arts Law Centre of Australia.