The ATO has released three new resources on super for musicians and other performers: a fact sheet for anyone hiring musicians, an employer checklist covering performers, crew and film makers, and a communication toolkit for industry bodies to share.

ALMBC mostly welcomes the resources.

The resources confirm most items already updated by the ATO in August and early September, and the ATO have tried to write these as plainly as possible to avoid confusion.

However, some information is left out and a couple of items seem to be different than previously announced.

Door deals and costs such as travel, freight and equipment hire are left out of the fact sheet and toolkit.

The wedding advice is broader than the ATO’s own examples support.

The band leader scenario can also see super paid twice on the same money.

ALMBC will be raising each of these with the ATO’s Payday Super team and discussing these at the super session tomorrow evening.

ALMBC’s position on super hasn’t changed. Musicians are workers and are entitled to super, and ALMBC has told the industry to pay it since we were formed in 2021. The problem is how section 12(8) of the Superannuation Guarantee (Administration) Act 1992 applies to sole trader musicians on small gigs. The new resources explain the rules clearly but can’t fix that, which is why ALMBC is asking the government for a $5,000 minimum gig fee threshold and putting forward other options as well.

The ATO has also said that employers who try to pay super on time and in full, and fix mistakes quickly, won’t be the focus of compliance action in the first year of Payday Super, which runs to 30 June 2027. If you haven’t been paying super for performers, now’s the time to get your systems sorted.

Come along to tomorrow night’s ALMBC Super Session

For the detail, join us at ALMBC’s Superannuation Session tomorrow night, Tuesday 29 September. We’ll go through what the new resources mean for music venues, promoters, festivals and musicians, the gaps we’ve raised with the ATO and the case for a minimum gig fee threshold, and there’ll be plenty of time for your questions. Anyone who books or plays gigs is welcome.

The ATO resources are at ato.gov.au/SuperForPerformers, with more on Payday Super at ato.gov.au/PaydaySuper. If you have questions or examples you’d like ALMBC to raise with the ATO, email egm@almbc.org.au.

Remember this is general information only and is not tax, legal or financial advice. Speak with a registered tax agent about your circumstances.