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The way that you are defined as an artist has a direct relationship to the kind of exhibition and funding opportunities available to you, and to your status in terms of taxation. Statistics collected about artists is used by government and the art industry and effects the activities, reports and policies of numerous organisations.


What is a Hobbyist?

Generally speaking, a person who undertakes art and craft work outside of their regular occupation and primarily for the purpose of pleasure may be said to be a “hobbyist”. The difficulty for many artists is that, for financial reasons, they do have to practise their art/craft work alongside other sources of employment, and many of them do enjoy their practice. If these artists want to be seen to be in business or professional by the Australian Tax Office they need to be able to apply the business indicators as outlined in the Taxation Ruling Income tax: carrying on a business as a professional artist (TR2005/1).

Access NAVA's summary of Taxation Ruling Income tax: carrying on a business as a professional artist (TR2005/1).