Most artists I know don't want to retire.They want to keep painting until they go to the big studio in the sky.But sometimes circumstances make this impossible.You have an accident, debilitating ill health, or no-one want to buy your stuff.Money must come from somewhere or it's very difficult to live these days.This doesn't just apply to the aged, but then is more difficult to cope with.But there is actually something you can do, that most other people can't.Provided people still want to buy your paintings you can do it yourself.Set up a superannuation scheme BUT you MUST maintain a sales presence.Some years ago I talked to one of my gallery's artists about this.He mentioned advice he had years before from a Sydney gallery-owner.My artist was advised to keep all unsold works from any exhibition.The Sydney gallery owner told him to put them away and forget about them.For in his old age these paintings would be very valuable.They are the only ones from early periods of his career and are sought after.People and institutions look for works like these to fill holes in collections.The Sydney gallery owner talked to a successful professional artist.Unsold works by the artist would be of a similar standard to those sold.Otherwise they would not have been exhibited at all.The gallery owner didn't suggest inferior unsold works as superannuation.Inferior works should not be exhibited, let alone kept for the future.The late Fred Williams is reputed to have had a similar idea.It's said, every second painting Fred did was put away in a shed.The others were exhibited, sold and dealt with in the usual fashion.Those in the shed were Fred's superannuation.His family can sell a few each year, and live quite comfortably.Fred died many years ago and I believe this has been the case.BUT even if it's not, it still illustrates what's possible.Another prominent Australian artist who comes to mind is Brett Whitely.I'm not sure if he put works away for the future or they just accumulated.Never-the-less many of Whitely's paintings were in his estate.Court cases about this legacy only serve to illustrate its value.A few years ago we exhibited Judy Cassab's work.Judy was 75 years old and seemed in good health but say she was infirm.Paintings available from earlier in her career could still be exhibited and sold.Many people are keen to buy an artist's work at this stage in their life.So there's often a demand for work by elderly artists that cannot be met.If you've kept sufficient works for this eventuality, then it's possible to cash in.This could be for your own benefit or for relatives and other beneficiaries.The artists are Australian but undoubtedly other artists do the same.Obviously the younger you are when you put the works away the better.Fred Williams was not that old when he died, and neither was Brett Whitely.Be systematic and you can retire in the future if you wish, or must.Superannuation is about putting something aside for your old age.In recent years governments encourage people to control their retirement.They want people to be in superannuation schemes.They've even forced employers to provide superannuation for employees.Government approaches to superannuation are heavy handed and complex.They are not particularly suited to the needs of artists.Can your superannuation be included in the government's current definition?The law is complex so these notes are based on an assumption you can't.But be guided by your accountant on this, not me.There are likely to be taxation aspects to be considered.However even taking this into account, you'll still have advantages.Particularly when compared to most other people, in looking after your future.Declare these works as part of your trading stock.You'll be required to pay tax on their value at the time they are declared.The value can be cost of production (paint, paper,