Step 2
Is it a Professional Resale?
If all three criteria are checked, it is a Professional Resale. If not, select next as it could be a Voluntary Qualifying Resale.
- At least 1 person involved in the resale is an Art Market Professional, or a publicly funded art gallery, museum, library, or archive that collects and displays artworks; and
- That person is either resident, incorporated, registered, or carrying on business in NZ; and
- The resale relates to that persons’ dealings in visual artwork that occur within New Zealand