Updated ATO Performer Super Guidance: What the 14 Examples Mean for Venues, Agents and Hirers

Updated 31 August 2026

Key takeaways: On 28 August 2026, the ATO updated its Super for sportspeople, performers, film makers and related activities guidance and added 14 practical examples. The examples clarify how the existing rules can apply to performers, required support workers, mixed invoices, private engagements, agents and intermediaries. They do not create a blanket new super obligation for every engagement.

Direct answer: start by checking who you are legally liable to pay and what you are paying them for. If the payee is an individual and the payment is for a performance, presentation, participation, filming, broadcasting, or a service required for one of those activities, super may apply. The result can differ for a genuine partnership, company or trust, a direct private engagement under 30 hours per week, a worker under 18 under 30 hours per week, a payment for non-labour components, or a genuine revenue-sharing venture.

This is an update to the ATO's examples, not a replacement for reading the ATO guidance itself or getting advice on a particular contract.

Quick answer: what does the updated ATO guidance mean?

The 14 examples do not create a new blanket super obligation. They show how the existing rules can apply depending on who is legally liable to pay, whether the payee is an individual or a genuine company, trust or partnership, what the payment is for, and whether a specific exception applies.

For venues, agents and act owners, the practical starting point is:

• Individual performers and required support workers may attract super.
• A genuine company, trust or partnership can produce a different result.
• Paying one band member does not necessarily remove obligations for the other players.
• An agent receiving the money does not automatically become the legal payer.
• Private bookings and genuine revenue-share arrangements must satisfy the facts of the relevant exception or example.

What changed in the ATO guidance on 28 August 2026?

The ATO has expanded the page with 14 named examples. They cover much more than musicians: fashion models, Pilates instructors, social media influencers, lighting technicians, camera operators, groups of performers, a mixed filming invoice, wedding engagements, agency and agent structures, and a genuine door-deal arrangement.

The practical value is the detail. The examples show:

• whether the payment is made to an individual or a genuine partnership, company or trust
• whether the payer is legally responsible for the fee
• whether the whole payment or only the labour / performance component attracts super
• whether a private setting really meets the domestic exception
• whether an agent is acting for a principal or an intermediary is contracting in its own right
• how an inclusive fee can be separated into the amount paid to the performer and the super contribution.

The underlying rule is still fact-sensitive. A label such as “agent”, an ABN, an invoice, a one-off engagement or the fact that money passed through a particular bank account does not settle the answer by itself.

Which ATO examples matter most to live entertainment?

This shorter comparison highlights the examples most relevant to venues, agents and act owners. The full 14-example summary follows it.

What are all 14 ATO examples?

The table below is a scan-friendly summary of the examples in the updated guidance. “Super generally applies” means that is the outcome in the ATO example, not that every similar engagement has the same result.

↗The ATO's 14 examples grouped into super generally applies, no direct hirer obligation in the example, and depends on the legal arrangement

The ATO's 14 examples at a glance. The groups preserve the qualifications in the source and are not a universal decision tree.

Which people and payments are most relevant to venues and festivals?

Individual performers and groups

The ATO's Examples 2 to 8 show why the individual-versus-entity question comes first. A sole trader can have an ABN, invoice, work irregularly and still be treated as an employee for super purposes when the payment is for a covered activity. The same analysis can apply to a musician, DJ, comedian, presenter or other individual performer.

Example 7 is especially useful for bands. Renee's Hotel Co. engages the Quiet Rivets as Joel, Ted and Jasmine individually. The hotel is liable to pay each person, so it collects each person's fund details and calculates 12% of the underlying $250 amount for each performer. The agreed $280 is inclusive of super: $280 divided by 1.12 gives $250, with $30 paid to that performer's fund.

That is different from a genuine partnership paid through its joint account. In Example 1, Harbourline Plaza pays Black Lantern as a partnership and does not have a super obligation for the members in that example. A group name alone does not answer the question. The legal structure, contract and payment records need to line up.

What this means in Hot Giggity: Hot Giggity can record whether a payee is a sole trader, company, trust or partnership, capture the relevant super-fund details, and support per-player invoicing where the agreed booking model pays individuals directly. Each player can accept their own booking allocation, and the booking can retain the fee basis, payer and contribution trail. Those records support the workflow, but Hot Giggity does not decide whether a particular arrangement is legally a partnership or otherwise determine liability.

Required support workers are not the same as every person around a performance

Example 5 covers Stacey, a lighting technician whose service is required for the music performance and entertainment event to occur. The ATO's table also gives examples such as required stage crew, sound and audio engineers, technicians, operators, accompanists and conductors.

The boundary matters. The updated page says services such as security, advertising, and management, representative or agency services are generally not required to support a performance. A manager, representative or agent may still be an employee under another contract mainly for their labour, but that is a separate question.

Ask whether the service is required for the relevant performance, presentation, filming or broadcast to occur. “Connected with an event” is not automatically the same as “required for the performance”.

What this means in Hot Giggity: record the role and the agreed fee component rather than treating every invoice connected with a gig as identical. The platform can expose missing profile and fund information, include the correct person in a booking, and track the contribution. The legal classification of a support service remains a human assessment.

Mixed labour and expense payments

Example 9 is a useful warning against applying 12% to a lump sum without looking at the invoice. Jarrah's $6,950 season invoice is itemised as:

The ATO says super applies to the part relating to the individual's work. That is generally the whole payment, but genuine itemised expenses can sit outside the relevant portion. Relevant examples include rehearsal studio hire, equipment hire, freight, travel and accommodation, engaging other people or entities, intellectual property, and equipment owned by the individual.

Do not invent a split simply to reduce the SG base. If the invoice is not itemised or the allocation is unclear, check the arrangement and use reasonable market value or an applicable award where appropriate.

What this means in Hot Giggity: keep the agreed fee information visible in the booking and invoice records. Hot Giggity can calculate from configured terms and show a fee and super separately, but it does not automatically decide the labour and expense split, whether an expense is genuine, or whether a proposed allocation reflects the actual contract. The invoice, booking and payer records should tell the same story.

When is a private engagement genuinely different?

Example 8 is a direct wedding booking: James and Hayley approach Diana, a sole-trader harpist, and agree to pay $1,000. Because the engagement is private or domestic and requires less than 30 hours of work in the week, the couple has no super obligation for Diana in that example.

The qualification is important:

• it is a direct private or domestic engagement
• the individual works less than 30 hours in the week
• both facts matter.

The ATO's Example 13 shows why “wedding” alone is not enough. Chris and Nicole hire Bands R Us, an entertainment agency, not Mateo directly. Bands R Us contracts with sole-trader DJ Mateo for $2,000 plus super. The agency is legally liable to pay Mateo, and the private setting does not make the agency's engagement private or domestic. The ATO example calculates $240, or 12% of $2,000.

Workers under 18 who work less than 30 hours a week are another stated exception. That boundary is separate from the private engagement example and should not be assumed without checking the facts.

What this means in Hot Giggity: record the booking type, contracting party, payer and agreed fee basis. A private-event flag can help people find the relevant booking record, but it is not a legal exemption switch. Keep the evidence for who directly engaged the performer and the hours or engagement facts that matter.

Who may have to pay when an agent or intermediary is involved?

The ATO's Examples 10 to 13 are the clearest reason not to answer this from the payment destination alone. The key questions are:

1. Who is legally liable to pay the performer or support worker?
2. Is the intermediary acting as an agent for a principal?
3. Is the intermediary contracting in its own right?
4. What amount is for the relevant performance or service?

↗Comparison of a direct booking, genuine agent, intermediary contracting in its own right and act owner paying players

Who may have to pay? Source: ATO examples 10 to 13, updated 28 August 2026. The actual answer depends on the arrangement.

Genuine agent acting for a principal

In Example 10, Neisha makes it clear to The Young Elm Pub that she is acting for the three performers. The $980 gig fee is inclusive of super. The agreed amounts are $420 for Neisha and $280 each for Fatima and Mohammed. The pub remains legally responsible for all three contributions even though Neisha facilitates the performance payments. The example shows $45 super for Neisha and $30 for each of the other two, with the inclusive balances paid to the performers.

In Example 11, Tom acts as Axel Storm's agent. The promoter pays $1,200 to Tom, but Tom's 10% agent fee is $120. The performance portion is $1,080, and the promoter pays $129.60 super to Axel's nominated fund. The promoter remains responsible because Tom is receiving the money as Axel's agent.

A genuine agency relationship involves authority to act for and bind the principal. Calling a business an agent is not enough.

Intermediary contracting in its own right

The ATO says an intermediary acting in its own right has the liability to make the payment to the performer, support worker or filming provider. That can mean the intermediary carries the super obligation and the risk of Superannuation Guarantee Charge if it does not pay correctly.

Example 13 is the practical agency contrast. Bands R Us is in the business of sourcing acts, contracts directly with Mateo and is legally liable for the $2,000 payment. The wedding's private character does not change that relationship.

Act owner paying players

Example 12 shows a different group arrangement. The Old Oak Inn contracts with Sophie alone for $900. Sophie is not operating with Ryan and Amelia as a partnership and is not acting as their agent. The inn pays super to Sophie on the whole $900 in the example. Sophie separately has super obligations on her $200 payments to Ryan and Amelia.

That is not the same as Example 10, where the venue is told that Neisha is acting as agent for all three performers. Nor is it the same as a booking where the hirer contracts with each player individually.

What this means in Hot Giggity: use the booking model that the parties actually agreed. Hot Giggity can support a single act-owner record, a per-player flow with individual acceptance and invoices, or an agency workflow. It can show Super I Owe and Super Owed to Me, keep fund details with the relevant player profile, and support HG Super Pay or Xero payment options. It does not turn an act owner into an agent, or an agent into a principal, by selecting a product setting.

How do the 12% rate and Payday Super timing fit in?

The ATO examples use a 12% Superannuation Guarantee rate. Where a fee is exclusive of super, 12% is added to the relevant base. Where a fee is inclusive, the super component is extracted from the agreed amount. Example 7 uses $280 inclusive: $280 / 1.12 = $250 base, and 12% of $250 = $30 super.

From 1 July 2026, Payday Super generally requires the contribution to be received by the fund within 7 business days after payday. The ATO says this is extended to 20 business days after payday for first-time or recommenced contributions. The contribution still needs to be paid in full, on time and to the right fund.

Late, short or misdirected contributions can expose the responsible party to the Superannuation Guarantee Charge. Payment routing through an agent, platform or other provider does not automatically remove the underlying responsibility. Use the ATO's payment deadlines for Payday Super and super guarantee rate information when checking current requirements.

What this means in Hot Giggity: configure whether the agreed fee includes or excludes super, keep the fee components visible, confirm each eligible person's fund details, and use the Super Ledger to track Super I Owe or Super Owed to Me. HG Super Pay can support payment from the customer's own bank account through its payment workflow, while Xero is another available payment option. The tool supports the record-keeping and payment workflow; it is not a substitute for checking the legal arrangement or the current ATO rules.

↗A workflow from entity details and booking responsibility to fee components, eligible people and payment timing in Hot Giggity

From ATO question to Hot Giggity workflow. The product references are descriptive and do not amount to a legal assessment.

A practical checklist for venues, agents, festivals and producers

Before approving a performance or related-services payment:

1. Identify the payee. Is it an individual, or a genuine company, trust or general law partnership?
2. Identify the legal payer. Who is liable for the fee under the actual contract?
3. Describe the work. Is it performance, presentation, participation, filming, broadcasting or a service required for one of those activities?
4. Separate components. Itemise labour, performance, equipment, travel, accommodation, freight, contractors and other genuine expenses where the arrangement supports that split.
5. Check exceptions. Is the direct engagement genuinely private or domestic and under 30 hours? Is the worker under 18 and under 30 hours?
6. Clarify agency capacity. Is the intermediary acting for a principal, or contracting in its own right?
7. Confirm the fee basis. Is super included or additional? Record the agreed basis before invoices are generated.
8. Collect fund details. Each eligible individual needs the information required to make the contribution to the right fund.
9. Align the records. Booking, invoice, payer, player acceptance and contribution records should describe the same arrangement.
10. Pay on time. Allow enough time for the contribution to reach the fund within the applicable 7-business-day or 20-business-day window.

Frequently Asked Questions

Did the ATO's 28 August 2026 update create a new blanket super obligation for all performers?

No. The update adds practical examples and clarifies how existing rules can apply to different people, contracts, payment components and intermediary arrangements. It does not make every engagement subject to super regardless of its legal structure or facts.

Do performers with an ABN still attract super?

They may. The ATO says an individual can be treated as an employee for super purposes even if they have an ABN, issue invoices, work on a one-off basis or call themselves an independent contractor. The relevant activity, legal payer and any exception still need to be checked.

Does a genuine band partnership have the same outcome as a band paid as individuals?

No. In Example 1, the genuine partnership is paid through its joint account and the hirer has no super obligation for the members in that example. In Example 7, the band members are engaged and paid individually, so the hirer pays super for each person. The contract and entity records need to match the real arrangement.

Does a private wedding always avoid super?

No. Example 8 is a direct private engagement of Diana for less than 30 hours in the week. Example 13 is a wedding where an entertainment agency engages Mateo in its business, so the agency pays super. A wedding label alone does not decide the outcome.

Does the whole amount on a mixed invoice attract super?

Not necessarily. Example 9 applies super to Jarrah's $5,000 filming fee, but not the itemised equipment hire, contractor wages, or travel and accommodation amounts in that example. The allocation must reflect the actual arrangement and should not be invented to reduce the base.

Does an agent always pay the performer's super?

No. A genuine agent can transfer money on behalf of a principal while the principal remains legally responsible. An intermediary contracting in its own right may be liable instead. The substance of the arrangement and the legal obligation to pay matter more than the label “agent”.

Who pays super when an act owner pays the players?

It depends on the arrangement. Example 12 has Sophie receiving the act fee and separately engaging Ryan and Amelia, so the inn pays super to Sophie and Sophie has obligations on the player payments. A booking that makes the hirer liable to each player directly can produce a different result.

What is the 12% calculation when a fee includes super?

For an inclusive fee, divide the relevant amount by 1.12 to find the base, then calculate 12% of that base. The ATO's Example 7 uses $280 inclusive, producing a $250 base and $30 super for each individual performer.

When must a Payday Super contribution reach the fund?

The usual window is 7 business days after payday from 1 July 2026. The ATO says first-time or recommenced contributions have a 20-business-day window. Contributions that are late, short or sent to the wrong fund can create Superannuation Guarantee Charge exposure.

Can Hot Giggity determine who legally owes the super?

No. Hot Giggity can record entity details, booking responsibility, fee components, inclusive or exclusive settings, player acceptance and fund details. It can calculate from configured terms, generate invoices, expose missing information and support tracking and payment through HG Super Pay or Xero. The parties still need to assess their actual contract and obtain professional advice where the position is unclear.

Sources and further reading

ATO and legislation

• ATO: Super for sportspeople, performers, film makers and related activities, updated 28 August 2026
• Superannuation Guarantee (Administration) Act 1992, section 12
• ATO: Payment deadlines for Payday Super
• ATO: Superannuation Guarantee rate
• ATO: SGR 2026/D1, work arranged by intermediaries

Hot Giggity resources

• Super for Performers: Common Misconceptions and What the ATO Actually Says
• How to Pay Super for Artists, Musicians, DJs and Entertainers
• Superannuation for Festivals
• ATO Draft Ruling SGR 2026/D1 for Venues, Agents and Entertainment Platforms
• Multi-player Act Super Solved
• Superannuation for Artists and Performers
• Superannuation for Booking Agents
• Superannuation for Venues
• HG Super Pay
• Book a Hot Giggity demo

About the author: Ned Walker is the Founder and CEO of Hot Giggity. He writes about live entertainment operations, performer superannuation and the practical work of keeping bookings, invoices and payments aligned.