🇦🇺Australia

Strafen wegen fehlerhafter Superannuation und STP-Meldungen für Künstler

2 verified sources

Definition

Circus and magic show operators often use a mix of casual employees, contractors and touring foreign performers. Under SG law, many 'contractors' working mainly for one business and performing labour are treated as employees for superannuation purposes, and super must be paid (currently 11.5% of ordinary time earnings) to their funds by quarterly deadlines.[4] Where employers miss payments or underpay, they must lodge a Superannuation Guarantee Charge (SGC) statement and pay the SGC, which includes the shortfall, interest and an administration fee per employee, and the SGC is not tax-deductible. The ATO also imposes penalties for late or non-lodgement of SGC statements. With Single Touch Payroll Phase 2, all employers must report payroll information to the ATO each payday; late or incorrect STP reports can attract administrative penalties. In seasonal entertainment businesses with high turnover and many short engagements, manually tracking who is super-eligible, setting up super funds, and entering data for each show or tour increases error rates. Logic based on typical SGC outcomes suggests that for a small circus with 10–30 regular performers, missing SG for even 5–10 workers over a year could easily result in SGC bills of AUD 5,000–20,000 including interest and admin fees, plus accountant or bookkeeper costs to rectify records. Repeated non-compliance can add further ATO penalties. Time spent manually reconciling super through accounting software (e.g. Xero) and fixing rejected payments also represents several hours per quarter of paid admin work.[4]

Key Findings

  • Financial Impact: Quantified: AUD 5,000–20,000 per SGC assessment cycle in SG shortfall, interest and admin fees for a small circus; plus 10–20 hours per quarter of bookkeeping/accounting time fixing SG and STP issues (AUD 1,000–3,000 in professional fees) when processes are manual.
  • Frequency: High for operators using casual and contractor performers with irregular hours and no dedicated payroll specialist; issues often surface annually during tax time or ATO reviews.
  • Root Cause: Complex determination of SG eligibility for performers; manual super fund setup and calculation; fragmented timesheet and contract records; lack of integrated STP-enabled payroll for short-term performer engagements.

Why This Matters

The Pitch: Australian 🇦🇺 circus and magic show operators waste AUD 5,000–50,000 over time on Superannuation Guarantee Charge, ATO interest, and accountant fees fixing late or incorrect SG and STP for casual performers. Automating SG eligibility checks, super calculations and STP submissions in the performer payroll workflow eliminates this leakage.

Affected Stakeholders

Business owners and directors, Bookkeepers and accountants, Payroll administrators, Tour managers and company managers

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Financial Impact

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Methodology & Sources

Data collected via OSINT from regulatory filings, industry audits, and verified case studies.

Evidence Sources:

Related Business Risks

Bußgelder wegen falscher Anwendung des Live Performance Award

Quantified: AUD 20,000–150,000 per enforcement cycle in backpay, interest, legal costs and Fair Work penalties for a small-to-mid sized circus or magic show operator; underlying exposure of ~AUD 50 per performer per week in potential underpayment if award conditions are applied incorrectly.

Insurance & Attendance Revenue Loss

AUD 100,000+ asset retirement costs; 20-30% attendance decline (industry est. based on protests and 75% public opposition)

Veterinary & Audit Compliance Costs

AUD 5,000-15,000/month in vet fees and compliance labour (20-40 hours/month manual tracking)

Kassenschwund und Inventurdifferenzen bei mobilen Verkaufsständen

Logic-based: 3–5% of concession revenue. For a circus group with AUD 4m annual food/beverage/merch revenue, expected shrinkage and under‑recording = AUD 120,000–200,000 p.a. plus potential ATO assessments of underpaid GST and income tax (often 25–75% penalties of the shortfall on top of tax and interest).

Fehlende und fehlerhafte Umsatzbeteiligungen mit Fremdverkäufern

Logic-based: 2–4% of hosted vendor revenue lost. If third‑party vendors collectively take AUD 2–4m p.a. across a circus’ events, lost commission and fees to the circus = approx. AUD 40,000–160,000 annually.

Überbestände, Verderb und Engpässe bei Event-Concession-Beständen

Logic-based: 20–30% avoidable cost on concession stock and rush logistics. For a circus spending approx. AUD 300,000–500,000 p.a. on food, beverage and small-wares for stands, this equals AUD 60,000–150,000 per year in unnecessary product and freight costs. Additional labour savings ~35 admin hours per week in the case study translate to roughly AUD 2,500–3,500 per month at Australian wage rates (≈ AUD 30–40/hr), or AUD 30,000–40,000 p.a.[1]

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