by James Carey | Mar 1, 2026 | Film & TV Production
In the Australian film industry, whether a worker should be on an ABN (contractor) or payroll (employee) depends on the ATO’s multi-factor test, which examines control, tools, financial risk and the right to delegate. The question of ABN vs employee film...
by Blake Jenkins | Feb 28, 2026 | Creative Professional Tax
What Is a Loan-Out Company? A loan-out company is a business entity created by an entertainment professional — an actor, director, producer, writer, or other creative — through which they offer their services to production companies and clients. Instead of contracting...
by Blake Jenkins | Feb 28, 2026 | Creative Professional Tax
Do Actors Need an ABN in Australia? Whether you need an Australian Business Number (ABN) as an actor depends on how you are engaged. If you work as an independent contractor — invoicing production companies, agencies, or clients for your services — you need an ABN. If...
by Blake Jenkins | Feb 10, 2025 | Producer Offset
What is an SPV and Why Do Film Productions Need One? An SPV – or Special Purpose Vehicle – is a company set up specifically for a single production. Rather than running your film through an existing business entity or your personal affairs, you create a...
by Blake Jenkins | Aug 16, 2024 | Film & TV Production
The Question Every Successful Creative Eventually Asks You started out as a sole trader. Maybe you were freelancing as a director, cinematographer, editor, or producer. You had an ABN, you invoiced your clients, and you lodged a tax return once a year. Simple. But...
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