D'Art 1: Defining Artists for Tax and Benefit Purposes

Co-hosted by NAVA - National Association for the Visual Arts,
01 March 2002, Australia

D’Art Topics in Arts Policy no.1, March 2002

IFACCA and the National Association for the Visual Arts (NAVA), Australia

Most countries need some way of determining whether or not a person is a ‘professional’ artist for tax and benefit purposes. There is, however, little consistency in approach to definition. Some countries even have different definitions within their own jurisdictions. Moreover, there appears to be no comprehensive analysis of the impacts of different definitions.