In 2008 Arts Queensland commissioned Brett Freudenberg from Griffith University to provide reports relating to taxation issues effecting the Arts industry in Australia.

The current Australian tax treatment of the arts industry (PDF 179KB) - This report provides an overview of the current Australian tax treatment of the arts industry, focusing on artists, art bodies and contributors and gives some insightful observations where the taxation system could change to benefit the arts industry.

An international comparative study of tax concessions for the arts (PDF 278KB) - This report is an international comparative study of the tax concessions provided to the arts in a number of selected jurisdictions. Given the prominence of its level of giving, the United States of America (United States) is one of the studied jurisdictions, as well as the United Kingdom, Canada and Ireland. Reference is also made to concessions provided for in Germany, the Netherlands, Mexico, Japan and Singapore. This is the 2nd Report commissioned by Arts Queensland and builds upon the 1st Report which outlined Australia’s current tax treatment of the arts.

Tax - Creating a Sustainable Arts Industry - The third report concludes with 47 recommendations, some of which suggest tax reforms and others outline practical strategies to assist the arts. This report also details a survey conducted to ascertain opinions, awareness and attitudes to taxation and potential reforms.

Brett Freudenberg is a currently a Senior Lecturer at the Griffith Business School at Griffith University (Australia). In addition to his taxation teaching, Brett is enrolled in a PhD focusing on Tax Transparent Companies. In 2006 Brett received the Fulbright Award, which saw him conduct research at the University of Illinois to analyse the proliferation of new business forms in the United States and their potential for application to Australian businesses. Brett has received a number of teaching accolades. He has presented his research at number of conferences, as well as publishing in refereed journals. Prior to commencing with Griffith University, Brett was a senior taxation consultant with KPMG and a solicitor with Corrs Chambers Westgarth. 

• Findings from these reports were discussed in a lively industry presentation on 12 March 2009. A suite of tax reforms are being explored of benefit to creatives, arts organisations, major presenting and collecting institutions, collectors, philanthropists and benefactors.
• The full series will be available by July 2009.
• These reports also inform a national research partnership.
• In 2009, Arts Queensland partnered with the Centre for Social Impact, University of New South Wales initiating a national research partnership responding to key action areas identified by the Creative Australia Stream at the 2020 Summit (April 2008).
• Based on a robust analysis of existing models of arts support for individual artists, other regimes and their effectiveness internationally, this work will investigate new and improved financing and funding opportunities for arts in Australia.
• Particularly, it will explore the feasibility of an Endowment of the Arts.

It will also examine the relevance of revolving loan scheme model for investment in arts productions which is an idea raised in the Queensland 2020 forum hosted by the Premier in May 2008.

More information about the Tax Reform project