Mainly for labour.
Consider whether personal labour represents more than half of the contract’s dollar value.
Pushworth / Show Delivery Declaration
Your show.
The cost of delivery.
For Sole Trader ABN holders delivering shows through the Pushworth Marketplace. Work with your accountant to document your show’s labour component and commercial costs.
01
Document.
Gather your show costs and supporting records.
02
Consult.
Have your accountant review the labour component and SG position.
03
Declare.
Submit your details and accountant’s certification.
01 / Consult with your accountant
Know what goes
into your show.
This declaration records the commercial composition of your show, including the cost of personal performance labour and other delivery components.
This form is for Sole Trader ABN holders who deliver shows through the Pushworth Marketplace and wish to declare the commercial composition of their show.
Keep receipts and supporting records for each show-delivery cost, in addition to your personal performance labour. Your accountant should review the breakdown and certify the information provided.
The declaration identifies the labour component cost of your live show delivery. Pushworth relies on the information you provide and does not determine, verify or certify your business structure, accounting treatment or taxation position.
02 / ATO guidance
Super and
independent contractors.
The ATO’s general contractor guidance considers the nature of the payment and contract. Having an ABN does not, by itself, remove SG obligations.
Personal skills.
Consider whether payment is for the individual’s personal labour and skills, rather than for a specified result.
Personal performance.
Consider whether the individual must perform the work themselves and cannot delegate it.
Performers also have specific SG rules.
The general “mainly for labour” test is only part of the assessment. Ask your accountant to consider the performer provisions, including section 12(8), and the actual payment arrangements. Listing business expenses does not automatically make a performance payment exempt from SG.
03 / Prepare your records
Standard Show
Delivery Costs.
Use this checklist to gather the costs and records you will discuss with your accountant.
These are examples of costs that may arise in show delivery.
They are not automatically deductible from the SG earnings base.
Your accountant should assess the relevant amounts, evidence and
treatment for your arrangement.
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LABOUR
Labour — Personal and/or Additional Performers
Separate your personal performance labour from any additional performer costs.
INSURANCE
Public Liability Insurance
Include the insurance cost attributable to the show, supported by your records.
EQUIPMENT
Equipment
Identify the equipment costs attributable to delivering the show.
PRODUCTION
Production and Tech Services
Include relevant production and technical service costs.
ADVERTISING
Paid Advertising
Record paid advertising costs associated with the show.
PROMOTION
Marketing and Promotion
Identify marketing and promotional costs for the show.
TRAVEL
Transport and Accommodation
Include relevant transport and accommodation costs.
SHOW SUPPORT
Engineer and Crew
Record the costs of engineers and crew engaged for the show.
ADMINISTRATION
Show Administration
Identify administration costs attributable to the show.
OTHER COSTS
Other Business Services/Costs
Document any other relevant show-delivery costs for your accountant to review.
Ticks are for your own preparation and are not saved or sent to Pushworth. Submit the declaration through the form below.
04 / Accountant-certified declaration
Complete your
Show Delivery Declaration.
Consult your accountant, prepare your supporting records and complete the form with the certification details requested.
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