GST and agents' commission charges

An agent must pay GST on the supply of their services to a performing artist if they are registered or required to be registered for GST, and the other requirements of a taxable supply are met.


An actor who has engaged you as an agent performs in a music video clip for which he is entitled to $6,000. Your standard rate of commission is 10%, GST-exclusive. As you are registered for GST and your supply meets the other requirements of a taxable supply, your GST-inclusive charge to the artist is $660.

$66 (commission) + $60 (GST) = $660 (commission, GST included)

The actor is not entitled to claim input tax credits on goods and services acquired in connection with earning payments subject to PAYG withholding. The actor may be entitled to claim an income tax deduction for the GST-inclusive amount of commissions paid to agents on their income tax return.

More information

For more information:

You can also phone us on 13 28 66, between 8.00am and 6.00pm, Monday to Friday.

    Last modified: 09 Aug 2016QC 16528