Author: WendyATO(Community Support)Community Support 28 June 2023
Hi @SMD,
If you have been hired as a contractor instead of an employee for your nannying services directly by the family. Having an ABN means you're running a business and if your GST turnover is more than $75,000 then you need to register and charge GST.
Yes, there are childcare services that are GST-free, but this is where the supplier of the childcare is eligible for funding from the commonwealth. Whereas your arrangement with the family is more of a private/domestic nature.
If the family pays you mainly for your labour as a contractor, then they may need to pay you super. We cannot determine this for you. We have information on our Super contributions for contractors webpage and a superannuation guarantee eligibility decision tool that will help you and the family determine this.