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ABN vs Employee in the Film Industry: A Complete Guide for Australian Productions

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...
Penalty for Failure to Lodge Activity Statement on Time (2026 Guide)

Penalty for Failure to Lodge Activity Statement on Time (2026 Guide)

by Blake Jenkins | Jul 19, 2024 | Business & Tax Updates

Late Tax Lodgement Penalties for Production Companies and Freelancers At a Glance: ATO Failure to Lodge Penalties (2025-26) Penalty unit value: $330 (from 7 November 2024) Small entity (under $1M turnover): $330 per 28-day period, up to $1,650 maximum Medium entity...

Key Tax and Business Changes Each Financial Year

by Blake Jenkins | Apr 25, 2024 | Business & Tax Updates

Staying Ahead of Financial Year Changes Every 1 July brings a fresh wave of regulatory and tax changes that can catch businesses off guard – particularly those operating in Australia’s creative and production industries. From superannuation rate increases...
Director Identification Number: What Australian Company Directors Need to Know

Director Identification Number: What Australian Company Directors Need to Know

by Blake Jenkins | Nov 5, 2021 | Business & Tax Updates

The government has initiated a new system that attaches a unique identifying number to an individual who is a company director. If you are a company director you will need a director identification number by November 2022. You can apply for a director ID from November...
Important changes coming from 1 July – Are you prepared?

Important changes coming from 1 July – Are you prepared?

by Blake Jenkins | Jul 5, 2021 | COVID19

As we head into the new financial year a number of slated changes are coming into effect. It’s important to know what these changes are and how they may effect you or your business. A snap shot of the key changes: Superannuation guarantee staturory rate is...

Recent Posts

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  • Equipment Depreciation for Film Production Australia
  • ABN vs Employee in the Film Industry: A Complete Guide for Australian Productions

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