Code One Music Pty Ltd · ABN 89 635 330 577

Gig Agreement and Super Form

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How each deal type treats super

Under subsection 12(8) of the Superannuation Guarantee (Administration) Act 1992 a person paid to perform music is treated as an employee of whoever is liable to pay them, ABN or not. The ATO guidance "Super for sportspeople, performers, film makers and related activities" (QC 107606, rewritten 28 August 2026) sets out the four positions this form uses.

An agency's booking is never "private or domestic", even for a wedding (Example 13). This page is a template prepared with Balanced Financial Services and is not legal advice.