How GST Appears When Super Is Involved (Venues)

Modified on Fri, 26 Sep at 9:49 AM

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

Key rules (quick refresher)

Super (SG) never attracts GST.
GST (10%) applies only to taxable fee components on the invoice.
On a Hot Giggity Artist Tax Invoice (sent to the venue), the SG amount is displayed in an “SG Payable” panel with fund details 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 the artist’s super fund by the due date (28th after quarter-end).

How the Artist invoice is laid out (what you’ll see)

Fee line(s): Taxable performance fee amounts only.
GST: Calculated on the fee line(s) if the artist is GST-registered.
SG Payable panel (below totals): Shows the SG amount (no GST), fund name/ABN/USI, and member details. The panel includes a note such as “Superannuation is a separate obligation and is not included in the invoice total.”

The booking toggle (Fee includes super vs Fee excludes super) affects the math behind the scenes, but the invoice always presents SG in the panel and keeps it out of the invoice total.

Worked examples

A) Plus Super (booking toggle OFF)

Setup

Performer is a sole trader.
Gig fee: $400.00
SG 12% → $48.00

Artist → Venue invoice

Fee line (ex tax): $400.00
GST @10%: $40.00
Invoice total (to artist’s bank): $440.00
SG Payable panel (not in total): $48.00 + fund details

What you pay:

$440.00 to the artist, $48.00 to the super fund.

B) Inclusive of Super (booking toggle ON)

Setup

Agreed gig fee inclusive of SG: $400.00
Split: Bank $357.14 + SG $42.86 (12%)

Artist → Venue invoice

Fee line (ex tax): $357.14
GST @10%: $35.71
Invoice total (to artist’s bank): $392.85
SG Payable panel (not in total): $42.86 + fund details

What you pay:

$392.85 to the artist, $42.86 to the super fund.

Why the fee line is lower in inclusive mode: the $400 quoted fee already contains SG. HG backs out the non-taxable SG portion ($42.86) and shows the taxable fee ($357.14) on the invoice; GST applies only to the taxable fee.

Quick checklist (before you approve/pay)

Confirm the act’s legal entity is Sole Trader (SG applies to sole traders).
Check the SG Payable panel has fund details (fund name, ABN/USI, member number).
Pay the invoice total to the artist’s bank account.
Pay the SG amount to the fund by the due date (28th after the end of the quarter).
Keep records, including invoices, SG payment/PRN, and your accounting entries.

Got questions?

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