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SPA Issues Writers’ Superannuation Factsheet After ATO Ruling as AWG Calls It Flawed

An ATO finding that commissioning a script is a paid service now defines when producer payments attract super.

(iStock)

Overview

  • Screen Producers Australia released guidance telling members that payments with the character of writing services will attract superannuation under existing law.
  • The Australian Writers’ Guild rejected SPA’s framing, arguing writers are commissioned to provide writing services and that copyright can only be assigned after scripts are created.
  • The December 2024 ATO ruling states a person engaged to write a script is performing services, whereas selling an existing script is a property sale that does not trigger super.
  • SPA noted past AWG–SPA agreements for TV, miniseries and children’s series did not require super, but said producers remain committed to complying with current super obligations.
  • At least two former Home & Away writers won ATO complaints, and Seven Productions declined to comment on a related Fair Work claim in the Federal Court; Seven is not an SPA member, while Fremantle is.