The Australian Taxation Office has revisited and reworked its guidance on superannuation obligations for musicians and other performers following months of concern from the live music sector about the impact of new payday superannuation requirements.

The revised guidance clarifies several areas that had generated confusion for venues, festivals, promoters, agents and performers, including which costs are subject to the 12 percent superannuation guarantee, how genuine revenue-sharing arrangements are treated, and where responsibility lies when booking agents or intermediaries are involved.

The ATO has also implemented a new 20-business-day option for new or first time employee payments, a substantial extension that grants administration teams and bandleaders extra time to set up the initial paperwork for a new band member or artists they’ve never used before.

Photo © Tijs van Leur/UnSplash

While the Australian Live Music Business Council (ALMBC) has welcomed the changes as a practical improvement, it also warns that significant problems remain unresolved.

In a statement, ALMBC chair Howard Adams said the ATO had “listened on the practical side”, particularly by separating performance fees from expenses including travel, freight and backline, and confirming that genuine door deals and revenue-sharing arrangements...