Cultural Gifts Program Guide

Department of Infrastructure, Transport, Regional Development and Communications, Australian Government,
19 May 2022, Australia

A comprehensive guide to the Australian Government's Cultural Gifts Program, which encourages people to donate items of cultural significance from private collections to public art galleries, museums, libraries and archives through a provision in the Income Tax Assessment Act 1997. 

https://www.arts.gov.au/publications/cultural-gifts-program-guide