The Association of Sculptors of Victoria is an inclusive, not-for-profit collective of contemporary artists whose purpose is to inspire,stimulate and advance the appreciation, creation, and exploration of three-dimensional art in society.

Tax Deduction for Collectors of Art to 31 December 2009

Manyung Gallery is advising that their clients should seek the advice of their accountants in regard to the Government‟s 50% tax break to small business for the purchase of new artwork.
They state that under the Nation Building and Jobs Plan, the Government is offering Small and General Business Tax Breaks for the purchase of depreciable assets. This tax break is in addition to the annual deduction for depreciation that the business is entitled to claim for an eligible asset. The ATO has deemed artwork a depreciable asset under the scheme, providing it meets certain criteria. Details may be found on www.ato.gov.au – search on “business tax break” and check with your accountant

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