The ATO has updated its guidance on superannuation guarantee obligations for employers engaging sportspeople, performers, musicians, film makers, and related activities. The guidance, effective for payments made on or after 1 July 2026, clarifies when these workers are considered employees for super purposes under the extended definition in the Superannuation Guarantee (Administration) Act 1992. It addresses common arrangements such as performance fees, royalties, and profit-sharing agreements.
Key Takeaways
- Employee Definition: Workers paid for their labour, skills, or performance under a contract that is wholly or principally for their labour are employees for SG.
- Payment Types: Fees, honoraria, royalties, and profit shares are ordinary time earnings if paid for the person’s labour.
- Exemptions: Limited exemptions apply for certain non-resident performers and productions certified by the Minister for the Arts.
Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.
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