The subject of this paper is “Intangible Values as Heritage in Australia”. This is the same title as a recent paper of mine in ICOMOS News list issue 2000), the international ICOMOS newsletter. That paper and others, including one by Dawson Munjeri, were designed to engender discussion leading into the next ICOMOS General Assembly in Zimbabwe in 2002. These papers can also be found on the ICOMOS International website http://www.icomos.org.