The NSW government plans to use tax reform to boost Australia's struggling culture sector by exempting prize money from Goods and Services Tax (GST), offering incentives for wealthy benefactors to donate, taxing vacant commercial spaces, and allowing arts workers to claim new expenses. Arts Minister John Graham will host a cultural arts tax summit at the Sydney Opera House on September 26, where changes may apply to various industries including galleries, libraries, museums, performing arts, music, screen and digital games, visual arts and crafts, literature and writing, and design, architecture and fashion.