---
title: "Venues: GST When Super Is Involved"
description: Guides and FAQs for artists, entertainers, agents and venues using Hot Giggity.
---
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1. [Hot Giggity Support](https://help.hotgiggity.com/hg-support?hsLang=en-au)
2. [Venues](https://help.hotgiggity.com/hg-support/venues?hsLang=en-au)
3. [Superannuation (Australia Only)](https://help.hotgiggity.com/hg-support/venues?hsLang=en-au#superannuation-australia-only)
# Venues: 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).
### Payday Super update — effective 1 July 2026
> For eligible payments made on or after 1 July 2026, pay super each payday. Contributions generally need to reach the worker’s super fund within 7 business days after the related payment, subject to applicable exceptions. Submit promptly and allow for clearing-house processing time.
>
> Quarterly date filters remain useful for reporting and reconciliation, but do not permit you to defer current super payments until quarter-end. [Read our Payday Super payment timing guide](https://20228549.hs-sites.com/hg-support/superannuation-compliance-how-hot-giggity-supports-it?hsLang=en-au).
**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.**
- Pay the invoice total to the artist’s bank account. Pay the SG amount separately through your supported super payment method so it reaches the artist’s fund within the applicable Payday Super deadline.
---
### 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 super each payday through your supported payment method. Ensure the contribution reaches the fund within the applicable Payday Super deadline; submitting a payment is not the same as the fund receiving it.
- 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](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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