Arts and recreation services industry
Last Updated: 13 November 2020
Business types in this industry
The arts and recreation services industry includes:
Live performances, events or exhibits
- artists
- musicians
- writers
- performers
- venue operators
Sporting or recreational activities
- sports venues
- gyms
- sports clubs
- amusement parks
- horse racing
- dog racing
The preservation and exhibition of historical, cultural or educational objects
- museums
- zoos
- nature reserves
- botanical gardens
- parks
Gambling activities
- casino
- online gambling
- lottery operators
COVID19 support
If your business has been affected by COVID-19, you can find financial assistance and support on our coronavirus information and support page.
COVID-19 work health and safety for your industry
It’s important to keep workers safe and limit the spread of COVID-19. You can find the latest information and resources for your industry on the Safe Work Australia website.
COVID-19 support in your state or territory
Legislation, standards and initiatives
Open all
button toggle all accordionsKey legislation
Live performances, events or exhibits legislation
Preservation legislation
Sporting and gambling legislation
Licences and permits
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button toggle all accordionsLive performances, events or exhibits
Sporting and recreation activities
Preservation businesses
Gambling businesses
Find the licences and permits you need for your business
Search the Australian Business Licence and Information Service (ABLIS) to find information on the licences you may need.
Taxation
Arts and recreation services industry businesses have specific Goods and services tax (GST) measures. Know your GST obligations and register with the Australian Taxation Office (ATO) to ensure you can claim your GST credits.
Cultural organisations can receive gifts or donations through 2 programs:
- The Cultural Gifts Program encourages donations of items with cultural significance to public collections through tax incentives.
- The Register of Cultural Organisations allows cultural bodies on the register to receive tax deductible donations.
If you maintain gaming machines as part of your business, ensure you comply with state or territory tax regulations. Contact your local revenue office for details.
Grants
The arts and recreation services industry has grants available to promote art and creativity within communities, support the development of artists and assist cultural and community events.
Eligible Australian authors and creators can participate in the Public lending rights scheme. The scheme recognises the income that authors and creates lose through educational libraries where their books and work is available for free.
Employing people
If you employ staff, you need to comply with Australia’s national workplace laws specific to the accommodation and food services industry.
Visit the Fair Work Ombudsman website for awards specific to your industry.
The arts and recreation services industry presents opportunities for apprentices and trainees with flexible hours and on-the-job training. If you take on an apprentice or trainee, you can access government support and financial help.
Workplace health and safety (WHS)
In additional to the general occupational health and safety regulations for all businesses, the arts and recreation services industry also has state-specific WHS requirements. These include:
- manual handling of equipment
- working with dangerous animals
- biosecurity when working with animals
- zoo safety for the protection of staff and general public
- working at height
- noise and vibration
- working with electricity
- working alone
- vehicles and equipment safety
- preparing for emergency evacuations
Environment
The preservation and conservation of flora and fauna are core to many businesses in the arts and recreation services industry. The main environmental issues that businesses in the arts and recreation services industry should understand include:
- animal and plant health
- sustainability
- environmental impact of organised events
- waste management and reduction
Insurance
Alongside compulsory insurances, the arts and recreation services industry has specific insurances. These insurances include:
- public liability
- artists and performers
- artwork
- cultural objects
- props and costumes
- art and musical equipment
- events, including event cancellation
- sporting players and teams
- vehicles and machinery
- zoo and aquarium animals
Government organisations
Open all
button toggle all accordionsFederal government organisations
State and territory government agencies
Government industry research
Further advice and assistance
Check our general business information for additional regulations and obligations relevant to your business.
For further advice and assistance, consider contacting your accountant, solicitor, business adviser or industry association.