Holistic tax reform the key to supporting Australia’s creative industries
Julie Abdalla, Head of Tax & Legal advises The Art of Tax Reform Summit as tax law and policy expert
SYDNEY, 26 September 2025: Julie Abdalla, FTI, Head of Tax & Legal at The Tax Institute, attended The Art of Tax Reform Summit, held at the Sydney Opera House on September 25, as a tax law and policy expert. The Summit will produce recommendations for the next National Cultural Policy, due in 2028.
Julie acted as the tax expert in the Unlocking Giving and Growing Audiences and Engagement sessions at the Summit, providing technical expertise to attendees and delivered feedback to the Summit as one of the session’s rapporteurs.
“It’s wonderful to see the importance and need for tax reform taken seriously and to be part of the robust discussion and ideation in the room,” Julie says.
“The arts sector is a vital part of Australia’s economic, social and cultural fabric. The tax system can help or hinder growth and investment in the arts, just as it can in any other sector. This is an important piece of the puzzle.”
“We commend the NSW government for leading this initiative and it was positive to see so much support for reform from representatives of other States and the Commonwealth. Their commitment to a concerted effort to achieve tax reform reflects the unified approach we need to achieve better outcomes across the system.”
In a submission prior to the Summit, The Tax Institute laid out its view on potential areas of tax reform for creative industries – namely, that a holistic strategy for tax reform is the best way to ensure the desired outcomes.
Julie says, “Implementing measures solely targeted at a certain industry or a segment of an industry can be problematic and lead to unexpected outcomes. So, while the creative industries were the focus of the day, and there are some targeted measures that can better support the arts, I’d say that the best solutions overall are going to be those that look at the tax system more widely.
There’s significant crossover between the arts community and the small business community. Many performers, artists and other creatives operate as a small business or sole trader. So when you think of the kind of red tape small business owners have to contend with – for example, having to register for GST at just $75,000 turnover – that includes those in the creative industries.
Other parts of the tax system, including the Fringe Benefits Tax (FBT) and superannuation guarantee (SG) systems also involve high administration costs and resource commitments, which can be unmanageable for small business owners in the creative sector. This is exacerbated by a lack of guidance and educational support for taxpayers.
Part of the complexity is the definition of what constitutes a ‘small business’. Whether or not a creative is operating as a ‘small business’ differs depending on what part of the tax law you are looking at. That can make it hard for people in the creative industries to understand their tax obligations and it can also disincentivise them from looking to grow and develop their business for fear of getting it wrong.”
“If we want to see growth and investment in the arts sector, we need to cut red tape, make the rules simpler, and reduce instances where our tax system is a barrier to growth. Address complexities in the system at large, and it will benefit the whole community – small businesses and creatives included.”
ENDS
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