International tax & business 2023

Artists' resale rights: some domestic and international tax considerations

Source: The Tax Specialist Journal Article

Published Date: 1 Apr 2023


Australia and New Zealand have concluded free trade agreements (FTAs) with post-Brexit United Kingdom. Both FTAs include specific provisions relating to artists' resale rights (ARRs). Australia and the UK have undertaken to pursue reciprocity between their respective ARR schemes. New Zealand has agreed to establish an ARR scheme, and to pursue reciprocity. While Australia has entered into numerous negotiation rounds with the European Union (EU) without yet finalising an agreement, New Zealand has concluded its FTA with the EU. That agreement also requires New Zealand to implement an ARR scheme. Reciprocity is not specifically mentioned, but may be implied.

Sorry, this is subscriber only content.

To gain access to this material and much more - Subscribe Now.

(Note: Members can access Taxation in Australia journal articles without a Tax Knowledge Exchange subscription - please log in to access).

Already a Subscriber? Login now

Already a Subscriber? Login now


  • Published On:1 Apr 2023

The material is copyright. Apart any fair dealing for the purpose of private study, research criticism or review, as permitted under the copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.

Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

The Tax Institute
(ABN 45 008 392 372 (PRV14016))


The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009. 

Copyright Statement

All materials provided on this site are protected by copyright and are owned by or licensed to TTI.

Except as expressly permitted by TTI or the copyright owner, any person or company who uses this site must not use, reproduce, redistribute, retransmit, publish or otherwise transfer, or commercially exploit, the materials or any information, software or other content, in whole or in part, which is available through this site.


International tax & business 2023

Share this page