WISHING YOU HEALTH + HAPPINESS + PEACE: THROUGHOUT THE FESTIVE SEASON + NEW YEAR AHEAD
ANDREW HAWES New Paintings PERTH CONCERT HALL GROUND FLOOR, WARDLE ROOM & CAFE UNTIL 30th January 9 - 5 Monday to Friday - Late night for shows Drop by the Perth Concert Hall to view artwork local Western Australian artist Andrew Hawes
Captain, Gyno and Rap and the Lost Surfboard Mixed Media & Metal Leaf on Linen, 91x122cm, $4750
The Red Rug and the Windows of Passion Mixed Media & Metal Leaf on Linen, 91x122cm, $3750
Three Spires and the Lone French Chair Mixed Media & Metal Leaf on Canvas, 91x122cm, $3750
Freo Shore Leave and the Silver Chair of Passion Mixed Media & Metal Leaf on Linen, 122x91cm, $3750
Nomads Fish & Frolic in Freo Mixed Media & Metal Leaf on Canvas, 102x152cm, $3750
Promenade with Poopey in Paris Mixed Media & Metal Leaf on Linen, 122x91cm, $3750
The Owl and Elephant Soar Above the Surfboard Mixed Media & Metal Leaf on Canvas, 122x91cm, $4750
Flat White & Balloon People Under the Silver Moon Mixed Media & Metal Leaf on Canvas, 122x91cm, $3750
Captain Freo Doctor & the Golden Chair
Mixed Media & Metal Leaf on Canvas, 122x91cm, $3750 Original Studio Study for Captain Peel Mixed Media & Metal Leaf on Canvas, 76x102cm, $1750 Captain Peel, Friends & Ridiculous Seagull Tit Bits Mixed Media & Metal Leaf on Canvas, 60x91cm, $1750
The ATO have confirmed that small businesses are eligible to receive an investment allowance of up to 50% on the purchase of artworks for the 2009 income tax year. Specialist arts accountancy firms sought this advice in June by putting forward a number of guidelines that they believed would enable artworks to be claimed under the new allowance. One of the most important of these was that the allowance should only apply to new artworks created by professional artists registered with an ABN. Accountancy firms argued and the ATO accepted that an art-enhanced work environment can generate greater productivity and that there is a causal relationship between businesses displaying artwork and the income of their clients. Among the other guidelines accepted by the ATO to qualify for the allowance are:
When buying artworks businesses must demonstrate a dominant business-related purpose for their display; be only a small business that has a turn over less than 2 million per annum
Artworks should be portable (capable of being moved from one place to another); and in a tangible form ie: have a material component that is clearly visible to the owner.
Artworks should be held for at least a year before being sold.
Works have to be purchased before December 31st 2009
Only purchases above $1000 qualify
Works must be originals by professional living artists who are registered with an ABN no. and not owned by any other party but the artist prior to purchase.
Artworks bought as trading stock are not eligible
Works can only be purchased through the artist; or their respective agent or commercial gallery acting on behalf of the artist.