Four months into PayDay Super, and the Australian music industry is still standing. There was plenty of confusion, a fair amount of outrage, some spectacular misunderstandings about who was responsible for what, and more conversations about taxable entities than anyone ever wanted to have backstage.
But something interesting has happened. Business for many artists is running smoother, and for many, the changes clarified some sneaky cash in handers, shaky hobby statuses and a whole lot of dodgy doings that finally were dealt with. A good thing.
Since 1 July 2026, we’ve seen artists reconsider how they operate their music businesses. Some sole traders have moved to partnerships, trusts or companies, following advice from their accountants about the structure that best suits their commercial arrangements.
For bands operating as a shared business, this has prompted some overdue conversations. Who owns the Music Brand? Who signs contracts? Who receives the income? Who pays the performers? Who is responsible for the administration? Questions that should probably have been answered before the third rehearsal and the first argument about the drummer’s girlfriend.
Of course, changing your taxable entity doesn’t automatically remove Superannuation Guarantee obligations. The legislation looks at the actual engagement and payment arrangements, not simply the name on the ABN. But choosing the right business structure, with professional advice, can make the responsibilities considerably clearer.
And that’s progress.
Another interesting development has been the number of artists discovering the joys of accounting software. Platforms such as Xero, HNRY and QuickBooks are helping musicians better manage their income, invoices, expenses and business records. Depending on the platform and subscription, artists can also streamline supplier records, contractor payments and the administration associated with their shows.
Instead of searching through old text messages for somebody’s bank account details every Friday afternoon, they can keep their records in one place. Contractors can be recorded. Payments can be tracked. Expenses can be allocated. And the accountant doesn’t have to reconstruct an entire financial year from a shoebox and a vague recollection of what happened in March.
Who would have thought a superannuation shake-up might finally help music to mean more business? A really good thing.
And it is worth noting that some artists have taken a different approach. Rather than changing their taxable entity, they’ve worked with their accountants to examine the actual commercial costs of delivering their shows. Because a live show isn’t necessarily just a musician turning up with an instrument and collecting a fee. There may be equipment, production, insurance, transport, accommodation, marketing, additional performers, technical crew and other legitimate costs involved in delivering the entertainment product.
Pushworth has developed a Show Delivery Declaration (click here to access) for sole trader ABN holders to document those costs and have their accountant assess the labour component and relevant superannuation obligations. Under the general contractor labour test, whether a contract is principally for personal labour can be relevant to the SG assessment.
However, performers are also subject to specific provisions under section 12(8) of the Superannuation Guarantee (Administration) Act 1992. A labour component below 50%, or a letter from your accountant, does not automatically establish an exemption from superannuation for a performance engagement. The accountant needs to assess the actual contract, payment arrangements, applicable legislation and supporting records. The declaration provides a structured way to document the position.
Pushworth has developed a dedicated Super Artist Guide (click here to access) explaining how the superannuation arrangements work and what information you need to provide.
Here’s what to do:
Activate your Pushworth Live Portal access.
Open your supplier profile.
Enter your superannuation fund details.
Make sure you’ve selected or entered the correct registered Super Fund name. (Many funds bear the same brand name but have very different funds so add the correct one)
Check your membership number and any other required fund information.
Save your details.
Check your fund statement or member portal for the correct details, including the fund’s ABN and Unique Superannuation Identifier (USI), where applicable. If you operate a Self-Managed Super Fund, additional information will be required.
And if your business structure has changed, make sure you update it in the Portal to reflect the correct legal entity and ABN.
The introduction of PayDay Super has exposed something that has been sitting beneath the Australian live music industry for decades. Many musicians are running commercial businesses without the systems, structures or records normally associated with running a business. Because for years, the administration could be informal, the arrangements were familiar, and creative beings like musicians always find a way to make things work. New compliance requirements have made some of those informal arrangements harder to maintain.
The good news is that the vast majority have adapted and are no longer spending hours managing their music business. They’re talking to accountants. Reviewing their business structures. Setting up accounting software. Recording their costs. Formalising their band arrangements. And getting excited about all the opportunities around the business behind their Music Brands.
So now with fewer conversations about superannuation in the green room, there is time to focus more on the music, creating new shows and being seen by new audiences.
Don’t you just love it when music means business :-)
Nichola Burton is the co-founder and CEO of The Pushworth Group, with more than 35 years navigating the business behind Australian live entertainment. She founded Musoverse to give independent artists the business knowledge, practical tools and commercial confidence to build sustainable careers, protect their Music Brands and take control of their own success. Through straight-talking industry insight, education and real-world experience, Musoverse helps musicians become as capable behind the business as they are on stage. After four months at the coalface of PayDay Super, she’s still standing, still asking questions, and still convinced musicians should spend more time making music than managing paperwork. Copyright 2026
