---
title: "Agents: GST When Super Is Involved"
description: Guides and FAQs for artists, entertainers, agents and venues using Hot Giggity.
---
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# Agents: GST When Super Is Involved
### Performer eligibility — ATO guidance reviewed 13 October 2026
> An ABN, invoice, hobbyist status or retirement does not automatically remove super obligations for individual performers. Check legal liability for the performance payment and any applicable exception. Hot Giggity’s entity setting and invoicing model must reflect the actual engagement; they do not decide legal liability.
>
> [Read the eligibility and responsibility guide](https://20228549.hs-sites.com/hg-support/superannuation-compliance-how-hot-giggity-supports-it?hsLang=en-au) or the [ATO performer guidance](https://www.ato.gov.au/businesses-and-organisations/super-for-employers/work-out-if-you-have-to-pay-super/super-for-sportspeople-performers-film-makers-and-related-activities) (updated 16 September 2026).
**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](mailto:support@hotgiggity.com).
- [Artists & Entertainers](https://help.hotgiggity.com/hg-support/artists-entertainers?hsLang=en-au#main-content)
- [Getting Started](https://help.hotgiggity.com/hg-support/artists-entertainers?hsLang=en-au#getting-started)
- [Invoice Management](https://help.hotgiggity.com/hg-support/artists-entertainers?hsLang=en-au#invoice-management)
- [Superannuation (Australia Only)](https://help.hotgiggity.com/hg-support/artists-entertainers?hsLang=en-au#superannuation-australia-only)
- [Creating & Managing Your Own Bookings](https://help.hotgiggity.com/hg-support/artists-entertainers?hsLang=en-au#creating-managing-your-own-bookings)
- [Promoting Your Gigs](https://help.hotgiggity.com/hg-support/artists-entertainers?hsLang=en-au#promoting-your-gigs)
- [Apply to Play](https://help.hotgiggity.com/hg-support/artists-entertainers?hsLang=en-au#apply-to-play)
- [FAQs](https://help.hotgiggity.com/hg-support/artists-entertainers?hsLang=en-au#faqs)
- [Agents](https://help.hotgiggity.com/hg-support/agents?hsLang=en-au#main-content)
- [Agency Profile Management](https://help.hotgiggity.com/hg-support/agents?hsLang=en-au#agency-profile-management)
- [Venue Management](https://help.hotgiggity.com/hg-support/agents?hsLang=en-au#venue-management)
- [Artist Management](https://help.hotgiggity.com/hg-support/agents?hsLang=en-au#artist-management)
- [Booking Management](https://help.hotgiggity.com/hg-support/agents?hsLang=en-au#booking-management)
- [Invoice Management](https://help.hotgiggity.com/hg-support/agents?hsLang=en-au#invoice-management)
- [Superannuation (Australian Only)](https://help.hotgiggity.com/hg-support/agents?hsLang=en-au#superannuation-australian-only)
- [Promoting Your Gigs](https://help.hotgiggity.com/hg-support/agents?hsLang=en-au#promoting-your-gigs)
- [FAQs](https://help.hotgiggity.com/hg-support/agents?hsLang=en-au#faqs)
- [Venues](https://help.hotgiggity.com/hg-support/venues?hsLang=en-au#main-content)
- [Getting Started](https://help.hotgiggity.com/hg-support/venues?hsLang=en-au#getting-started)
- [Booking Management](https://help.hotgiggity.com/hg-support/venues?hsLang=en-au#booking-management)
- [Invoice Management](https://help.hotgiggity.com/hg-support/venues?hsLang=en-au#invoice-management)
- [Promoting Your Gigs](https://help.hotgiggity.com/hg-support/venues?hsLang=en-au#promoting-your-gigs)
- [Superannuation (Australia Only)](https://help.hotgiggity.com/hg-support/venues?hsLang=en-au#superannuation-australia-only)
- [FAQs](https://help.hotgiggity.com/hg-support/venues?hsLang=en-au#faqs)
- [General](https://help.hotgiggity.com/hg-support/general?hsLang=en-au#main-content)
- [Superannuation (Australia Only)](https://help.hotgiggity.com/hg-support/general?hsLang=en-au#superannuation-australia-only)
- [FAQs](https://help.hotgiggity.com/hg-support/general?hsLang=en-au#faqs)
- [FAQs](https://help.hotgiggity.com/hg-support/faqs?hsLang=en-au#main-content)
- [General FAQs](https://help.hotgiggity.com/hg-support/faqs?hsLang=en-au#general-faqs)
- [Artists & Entertainers FAQs](https://help.hotgiggity.com/hg-support/faqs?hsLang=en-au#artists-entertainers-faqs)
- [Agents FAQs](https://help.hotgiggity.com/hg-support/faqs?hsLang=en-au#agents-faqs)
- [Venues FAQs](https://help.hotgiggity.com/hg-support/faqs?hsLang=en-au#venues-faqs)
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