GST When Super Is Involved - Two-Invoice Guide (Agents)

Audience: Agents (hirers)
Applies to: Bookings involving sole-trader performers or crew

How HG treats super on each invoice

1. Artist (Sole Trader) → Agent — HG Artist Tax Invoice

   • Shows fee line(s) only.

   • Below totals, an “Superannuation Guarantee (SG) Payable” panel displays the SG amount (no GST) with fund details and the note:
     “Superannuation is a separate obligation and is not included in the invoice total.”

   • You pay the invoice total to the artist’s bank and pay the SG amount directly to their super fund.

2. Agent → Venue — HG Agency Tax Invoice (auto-generated layout)

   • Each gig line includes your agent commission in the taxable subtotal for that gig.

   • GST (10%) is calculated on those taxable gig subtotals (i.e., fee ex-super + commission).

   • Hot Giggity then adds one aggregated line: “Superannuation – GST Free” for the sum of SG across all eligible sole-trader gigs in the invoice batch (e.g., weekly).

   • Invoice Total = Sum of taxable gig lines + GST + Aggregated SG line.

   • SG is never subject to GST.

Your invoices are auto generated by HG so the venue pays (a) all taxable gig amounts (incl. your commission), (b) GST, and (c) the one GST-free SG line; you then remit SG to funds.

Worked examples (12% SG)

A) Plus super booking (toggle OFF on the booking)

Inputs (single gig):

• Performer (sole trader), performance fee $400.00

• SG 12% = $48.00

• Agent commission $50.00

(1) HG Artist → Agent

• Fee line (ex tax): $400.00

• GST: $40.00

• Invoice total (to artist’s bank): $440.00

• SG panel (not in total): $48.00 (+ fund details)

• You pay overall: $440.00 to artist + $48.00 to fund.

(2) HG Agent → Venue (auto layout)

• Gig line (taxable subtotal): Fee (ex-super) $400.00 + Commission $50.00 = $450.00

• GST on gig line: $45.00

• Aggregated SG line (GST-free): $48.00

• Invoice Total: 450.00 + 45.00 + 48.00 = $543.00

For a batched agency invoice (multiple gigs), HG repeats the taxable gig lines (each including its commission + GST) and adds one SG line that is the sum of SG from all eligible gigs.

B) Inclusive of super booking (toggle ON on the booking)

Inputs (single gig):

• Performance fee inclusive of SG = $400.00 (fixed)

• Split: Act invoice $357.14 + SG $42.86 (12%)

• Agent commission $50.00

(1) HG Artist → Agent

• Fee line (ex tax): $357.14

• GST: $35.71

• Invoice total (to artist’s bank): $392.85

• SG panel (not in total): $42.86 (+ fund details)

• You pay overall: $392.85 to artist + $42.86 to fund.

(2) HG Agent → Venue 

• Gig line (ex tax): $450.00

  • This single line already includes your commission and the embedded SG.

  • Display columns on the line show:

    • Super component (info only, GST-free): $42.86

    • Performance fee (ex-super): $400.00  + $50.00 (commission) = $450

    • GST @10%: $39.28 (on $392.85)

• Aggregated SG line (GST-free): shown for transparency only and not added to the total in the inclusive model (SG is already inside the gig line).

Invoice Total (inclusive model): $450.00 (gig line incl. commission & embedded SG) + $39.28 (GST) = $489.28

Summary: In inclusive mode, the venue sees one ex-tax gig line per booking that already includes your commission. GST is calculated on the ex-super portion (act invoice amount + commission). The SG is disclosed (info) and does not attract GST or get added again.

Quick checklist (before approval/send)

• Confirm each payee’s entity type (SG only for sole traders).

• Set the correct booking model: Fee includes super (embedded) or Plus super (on top).

• Remember the Artist invoice keeps SG outside the total (SG panel).

• The Agency invoice always shows gig lines (taxable, incl. commission) + GST + one SG line (GST-free), and all three parts make up the invoice total.

Got questions?

If you have any questions about anything in this article, please email support@hotgiggity.com.