After a recent incident with a participating artist's consignment I would like to advise other artists sending artwork of value into Australia they may be charged a government goods and services tax equalling 10% of the value of their artwork if they do not clearly state that the contents of their parcel are on loan for the duration of the Personal Histories exhibition and have not been purchased.
If any artists have concerns about this I would advise you to apply for a Carnet from Australian Customs before dispatching your parcel. You can do this by forwarding an enquiry to the National Temporary Imports and Securities section of Australian Customs via email (firstname.lastname@example.org).
Australian Customs and Excise have a specific clause covering artworks of value entering Australia which are on loan for exhibition purposes and which are to be returned within a 12 month period. These works do not attract the 10% goods and services tax if it is acknowledged they are to be returned to the artist at the end of the exhibition period. However, artworks of value which are purchased or remain in the country will attract this 10% fee, either if they are purchased or if the works are not returned within 12 months. You are more likely to be charged this fee if your artwork is of higher value and you are using a courier to forward your artworks as the courier company will be responsible for clearing your parcel through customs.