Tax reform for artists: ‘art washing’Understand this: the government gives money to the arts, which is then doled out in competitive grant opportunities. The lucky few who receive them, then have to pay the government back for its generosity via income tax. Executive Director Penelope Benton writes: ‘NAVA has long argued that this situation is unsustainable and advocates for tax reform that exempts all art prizes, government grants, and fellowships. Tax reform for artists: ‘in business’ testOne of these key reforms involves the ATO’s ‘in business’ test, determining whether an artist’s activities qualify as a business or a hobby for tax purposes. But it is critical to understand when it comes to tax reform.