The Tuvaluan Dollar is the currency of Tuvalu - a small nation in the Pacific Ocean. Tuvalu has never had banknotes of its own, and has been issuing coins since 1976; these circulate together with coins of the Australian Dollar, which is also legal tender in the country, and to which the Tuvaluan Dollar is pegged.
The Australian Perth Mint issues a large variety of non-circulating legal tender coins under the authority of Tuvalu. Some of these are in the "mini-coin" one gram of gold format. The coins are not bullion, as they are priced at a premium and are targeted at collectors who appreciate them for their artistic merit and collectable value and not just for their precious metal content.
This coin was issued to celebrate the Diwali Festival in 2017. The Mint says about it:
To celebrate Diwali, the annual "festival of lights", this coin features a representation of a dancing Ganesha. Diwali is celebrated by millions of Hindus, Sikhs, Jains and some Buddhists around the world. At the heart of the jubilant five-day festivities is the triumph of light over darkness and knowledge over ignorance.
As the Hindu deity of intellect, patron of arts and sciences, and remover of obstacles, the elephant-like Ganesha is worshipped with the goddess Lakshmi to welcome wisdom along with wealth.