Ideas, Innovation and Industry Insight at GENR8 2025 – Australia’s screen producers take their legal and ethical responsibilities seriously. Producers are complying with superannuation law and longstanding agreements with the Australian Writers’ Guild (AWG).
Under Australian law, all employees and certain contractors are entitled to superannuation on their ordinary earnings. The Superannuation Administration Act 1992 defines which contractors are considered ‘deemed employees,’ including those providing services in theatre, live entertainment, or screen production.
A recent ruling from the Australian Taxation Office (ATO) confirms the test, although makes clear the test must be applied on a payment-by-payment basis.
For writers, the key distinction is whether payment is for providing writing services or for creating and assigning intellectual property. Under AWG/SPA agreements for TV series, miniseries, and children’s programs, writers are paid to deliver scripts, with fees setting out which specific rights are bought out entirely, which are assigned on condition of further fee, and which are wholly reserved.
Payment for assigning intellectual property does not attract superannuation, but payment for services does.
SPA members continue to apply longstanding SPA/AWG agreements that comply with the law, and are commitment to ensuring fair, lawful, and ethical engagement with writers while supporting high-quality Australian screen content.
Link to SPA fact sheet HERE.
Media Release – SPA
Link to SPA HERE
TV Central Screen Producers Australia content HERE
Ideas, Innovation and Industry Insight at GENR8 2025
