RME DAX 2023 Conditions of Entry and GST regulations

Please bookmark this page  –   Click here for Supplier Portal instructions

 

  • All works exhibited will be offered for sale. All works are hung at the Curator’s discretion. Artists will receive a consignment receipt upon artwork delivery to the college.
  • All works are subject 25% commission and to the relevant GST charges upon sale unless otherwise arranged with the curator.
  • All supplied works must be clearly marked with the name of the artist and title. In the case of three-dimensional works submitted in quantity, individual saleable pieces should be numbered consecutively.
  • All two-dimensional works will be strung, ready for hanging, except large works to be hung direct from D-shackles. It is recommended that non-framed canvases have painted edges and be sturdy i.e. at least 25mm deep. Warped canvases will not be hung.
  • All three-dimensional works will be ready for installation including any fittings and directions included with the work. 
  • A concise artist’s statement and photographs are requested for website, and exhibition signage. This will be entered through your artist’s portal
  • By submitting artwork to the Downlands Art Exhibition you give permission for photographs of your work to be taken by Downlands for publicity. (Public photography prohibited during the show).
  • The completed artist’s portal submissions must be completed no later than Sunday 1 August 2023. The curator will accept or reject works based upon their suitability to the catalogue and the volume of works submitted in a similar style.
  •  The curator will contact directly those suppliers who may provide extra work after this date.

Due to the number of artworks we are managing, no item changes can be made to consignments upon delivery of artworks, only deletions.

Patrons with tickets to the Gala Opening will be invited to view artworks at the Curator’s Sales Team Training Night at 6:30pm on Thursday 15 September. Artists are welcome to join us and contribute to the session. Please RSVP to Debbie Carpenter on carpend@downlands.qld.edu.au for catering purposes.

 

Delivery / Collection (These times may change due to our current driveway upgrade)

Whilst every care will be taken in handling all works of art, the owner of the goods to be exhibited in the Downlands College Art Exhibition, acknowledges that goods are carried to and from the exhibition at his/her own risk and that the carrier of the goods and the organising committee of the exhibition are exempt from all liability, including liability for negligence. During the exhibition artworks are covered by the College insurance policy.

Works are to be delivered to addresses shown at the indicated times:

TOOWOOMBA: Downlands College – Graham Centre (Front of School)

Sunday 10 September  3:00pm – 7:30pm

Monday 11 September  9:00am – 7:00pm (deadline)

Volunteers are most welcome to help receive artwork at these times and with hanging on the Monday, Tuesday and Wednesday.

 

Works are to be collected from addresses shown at the indicated times:

TOOWOOMBA: Downlands College – Graham Centre (Front of School)

Sunday 25 September  2:00pm – 7:30pm

Monday 26 and Tuesday 28 September  9:00am – 7:30pm

Volunteers are welcome to help with pack up from 10am Sunday 25 September and 9am until late on Monday and Tuesday.

 

NO collection from the school is possible before 2pm on Sunday 25 September.

Please understand the logistical considerations under our contractual obligations with so many suppliers.

 

Volunteers for wrapping and return of unsold works most welcome – http://www.downlandsart.com/volunteers.html  (live soon

  • WORK SHOULD BE COLLECTED from the College by MONDAY 25 SEPTEMBER 2023.
  • All work is insured whilst at the College between 8 – 25 September. Suppliers are responsible for their own transit insurance.
  • No responsibility will be taken for works not collected by this date unless prior arrangements are received and agreed to in writing by representatives of the Downlands College Art Exhibition.

 

  • TREATMENT OF GST

(Use these examples to calculate the catalogue prices for your contract) 

Downlands College Art Exhibition responsibilities:

Downlands College sells the artworks at a price nominated by the artist/supplier on the understanding that such price is GST inclusive.

Commission on sales will be calculated on the GST exclusive price.

In addition, Downlands College will also collect 10% GST on the commission (fee for service). This will be forwarded to the tax department by the College.

Downlands College will provide the necessary receipts for registered artists/dealers/galleries to claim tax credits on the GST paid on the commission.

 

Supplier Responsibilities if not registered for GST:

Artists in this category must indicate their GST status in the contact details within their artists portal.

The portal price quoted to the Downlands College Art Exhibition is the price at which the artwork will be offered for sale.

GST will not be collected on the sale of the artwork but will be collected on the sales commission.

 

Example (if not registered for GST)

An artwork is valued at $100.

It is sold at $100.

Commission (say 25%) payable to the College is calculated on the sale price.

That is: Commission payable = 25% of $100 = $25

The College will also collect 10% GST on the commission earned. That is: 10% x $25 = $2.50

The College retains $27.50 and pays $2.50 GST.

The artist is forwarded a cheque for $72.50.

$27.50 + $72.50 = $100 initially received from the purchaser of the artwork.

 

Supplier Responsibilities if registered for GST

The supplier is responsible for payment of GST @ 10% of selling price of the artwork if registered for GST.

The price quoted to the Downlands College Art Exhibition must be inclusive of GST. It is the price at which the artwork will be offered for sale.

Registered artists/dealers/galleries should inform Downlands College of their ABN in the contact details section of their artists portal. This is compulsory for sales over $1000.

Registered artists/dealers/galleries may apply for tax credits on the GST paid on the commission (fee for service) retained by the College in the case of sold works.

 

Example (if registered for GST)

An artwork is valued at $100.

It is sold at the GST inclusive price of $110.

Commission (say 25%) payable to the College is calculated on the GST exclusive price.

That is: Commission payable = 25% ($110 – $10 GST) = $25

The College will also collect 10% GST on the commission earned. That is: 10% x $25 =

The College retains $27.50 and pays $2.50 GST.

The artist is forwarded a cheque for $82.50 and pays $10 GST but if registered may claim a tax credit of $2.50.

$27.50 + $82.50 = $110 initially received from the purchaser of the artwork.

 

Please contact the Curator if you have any issues regarding these terms and conditions.

hollise@downlands.qld.edu.au