Taxation issues and the Australian arts industry
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.
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.