The ATO publishes it’s latest guidance at the following web page:
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, (Major Update on 28 August 2026 corrected their guidance of 26 June. Minor update 31 August 2026. We expect further updates).
Following a lodged complaint with the ATO on 14 August (and the 28 August update) we received an email (dated 1 September) that our complaint had been addressed with their latest update.
The Peak Agency sought further advice from ATO and were invited to make a submission for their feedback.
This was primarily in regard to multiple musician performance groups (Duos, Trios, and Bands).
The submission was made on Monday 7 September.
SUBMISSION – Superannuation for Multiple Player Live Music Acts – Click Here
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The Peak Agency will update information here from time to time.
We are waiting for ATO guidance to provide some certainty for moving forward, but not before the proper guidance is provided.
Once this is established we can better advise musicians and venues.