This guide produced in 2015 by the then Australian Government’s Ministry for the Arts now Office for the Arts describes the ethical and legal issues that public museums, galleries and libraries need to consider when they acquire or borrow cultural material. The material was developed in reference to materials produced by several peak bodies including AMAGA (then Museums Australia) and the International Council of Museums (ICOM) – Code of Ethics (2004). The material is a guide only and no substitute for an institution’s Collections / Acquisitions Policy. Legislation referenced in the guide may have been superseded since its publication.