한국에서는 양도소득세를 검토하고 있는 와중에 호주에서는 아래 기사와 같은 제도를 검토하고 있다고 합니다. 이런 일은 한국에서는 일어 날 수 없는 일입니다. 기부나 작품으로 현물을 기증 할 경우 세제혜택은 커녕 어떤 조치도 없는 우리나라에서 일어날 수 없는 일이지요.
게다가 양도소득세가 시행되면 누구나 자신이 소장하고 있는 작품을 감추고 드러내지 않으려 할 텐데 소장품이 턱없이 없는 아니 좋은 작품들을 제대로 갖추지 못한 국공립미술관들은 개인 소장가 누구에게도 작품을 대여해 내기가 어려울 것입니다. 그렇다면 "한국근대미술-근대를 보는 눈" 같은 전시는 이제 기대할 수 없겠지요. 그리고 호주에서 걱정하는 것처럼 자신의 소장품을 대여하거나 기탁하는 경우는 더욱 더 거리가 멀어지겠지요.
이런 저런 제도들을 시행하면서 이런 부작용에 대한 고민도 필요하겠지만 작품의 기탁이나 기증 또는 무상대여가 이루어 질 수 있는 분위기 조차 만들어 주지 않은채 "그림가진 사람은 범법자"를 만들려는 태도는 옳지 않다고 생각됩니다.
호주의 복에 겨운 행복한 고만과 그 고민끝에 내놓은 안을 살펴보시기 바랍니다.


ATO investigates art donor scams
Ashleigh Wilson | September 15, 2008

RICH benefactors of art galleries are coming under scrutiny from the tax office amid concerns that wealthy Australians are abusing tax breaks designed to encourage philanthropy.
The Australian Taxation Office is targeting collectors who could be claiming deductions for artworks they keep for themselves, one of several potential rorts identified in an internal report.
It also warns about private collectors using the resources of public galleries to enhance the reputation of artists in their own collection.
In the report, obtained by The Australian using Freedom of Information laws, the ATO says it has no idea whether "asset-wealthy individuals" are gaining inappropriate concessions through their involvement with art galleries and museums.
"The potential for closely held entities operated by wealthy individuals to be operated for private interest is an identified risk," the report says. "The likelihood of these concessions being applied for the private benefit of associates cannot be dismissed."
The report says a significant amount of tax-deductible donations are being given to galleries.
While wealthy collectors are entitled to donate to and help establish public art galleries, the report says the ATO needs "some level of assurance" that "artificial structures or arrangements" are not being illegally exploited for tax breaks.
"There is no easy way to check the misuse of these entities without undertaking more detailed analysis," it says.
The draft report, dated July 15, identifies nine "potential areas of mischief". These include claiming donations for gifts not transferred, transferring property but retaining the use of the asset, and gifts failing to meet valuation requirements to be tax deductible.
The ATO has concealed the names of "entities associated with wealthy individuals" in the report supplied to The Australian.
It recommends the ATO undertake a risk-assessment program, focusing on galleries linked to wealthy individuals, to determine whether any institutions are being used inappropriately. "At this stage, it is unclear what the level of risk is," it says.
An ATO spokesman said: "We anticipate undertaking further work to better understand the potential risks associated with this part of the charitable sector.
"It is also possible that our ongoing monitoring of the whole non-profit sector will highlight particular instances which require examination even before any industry-wide risk assessment is undertaken."
The report says cultural organisations that operate for the public benefit are exempt from paying income tax. These organisations can also apply to be endorsed as deductible gift recipients, allowing them to receive goods that could be claimed as a tax deduction by the donor.
Other concessions include allowing donors to spread deductions over five years if the gift is worth more than $5000.
Only 2 per cent of the 514 galleries and museums not owned or controlled by government entities have an association with wealthy individuals, the report says. "However, while the number of entities meeting this description is low, the value of the collections gifted to these institutions is significant."
The report calls for the ATO to consider an education campaign, saying there is "limited knowledge" about rules controlling cultural gifts and valuations.
"The cultural sector is politically sensitive," it says. "It is therefore suggested that, prior to any audit activity being contemplated, all public and tax office-held information be accessed to confirm if issues identified warrant closer investigation."
The report notes that most philanthropists have a legitimate interest in operating art galleries for the public benefit. "However, without closer scrutiny of these entities, this cannot be confirmed," it says.
The ATO admits that proving misconduct could be difficult, with some "incidental" abuse likely to have occurred.
"While private passions may be catered for, if the entity is operated for the public benefit it would be difficult for the tax office to deny the entity deductible gift recipient endorsement as a museum or art gallery, unless it could be proved that the entity was not operating predominately for the public benefit," it says.