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Guides

Written from the ATO's guidance for performers, with the source beside every claim.

  • Payday super for musicians: what changed on 1 July 2026

    Payday super moved the deadline from quarterly to 7 business days after you pay a fee. What that means for anyone in Australia who pays musicians and other performers.

    For anyone who has been paying players for years and has just heard the rules moved. Updated 15 September 2026.

  • Do you have to pay super to musicians and performers?

    Almost always yes, even with an ABN and an invoice. Who counts as a performer, what part of the fee attracts the 12%, and the six situations where you owe nothing.

    For a bandleader who has just been told they owe super to their drummer. Updated 15 September 2026.

  • Do venues have to pay super to musicians?

    Yes, whenever the venue is the one paying the performer. Which bookings that covers, which it does not, and what has to happen within 7 business days of paying.

    For venue managers, event organisers and function bookers who pay performers directly. Updated 15 September 2026.

  • Super for sole trader musicians with an ABN

    An ABN and an invoice do not take a musician outside super. What the person paying them owes, what the musician can and cannot be paid, and the two structures that change the answer.

    For musicians who invoice with an ABN, and for the bandleaders and bookers who pay them. Updated 15 September 2026.

  • Who is liable when an agent is involved

    The obligation sits with whoever is legally liable to pay the performer. Four patterns, with the ATO examples that decide each one.

    For bandleaders who collect the money for the whole band, and for agencies that on-sell acts. Updated 6 September 2026.

  • RCTIs for bandleaders

    Writing your players' invoices for them is allowed, and it is usually the only way the paperwork ever gets done. Here are the conditions.

    For bandleaders who are still chasing four invoices a week after the gig. Updated 6 September 2026.

  • What to give your accountant

    The six things a bookkeeper actually asks for at the end of a quarter, and the one thing most acts cannot produce.

    For the end of the quarter, or the week your accountant emails you. Updated 6 September 2026.

Everything here comes from the ATO page Super for sportspeople, performers, film makers and related activities (QC107606) and the other sources cited in each guide.

Calculations follow published ATO guidance. Confirm with your accountant. This is not advice.