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guillielmo(Newbie)Newbie
29 Oct 2023

Hi everyone, I have a few questions about filing my tax online. If someone can help, that would be greatly appreciated. 


I am a freelance piano accompanist and teacher, with private students and clients whom I charge my hourly rate. I have also had the following jobs with fees set by the employer rather than by me: 

- community choirs, engaging me to accompany weekly rehearsals and concerts

- performance touring company, engaging me to travel and perform with them

- performing venues, engaging me to perform a concert for their audience 


So here are my questions:


1: For these three jobs listed above, should I declare the income under the "sole trader" section, or under "salary, wages or other income on an income statement/payment summary"? 


2: For my self-employed income from teaching & accompanying students, is it ok to just list my own name & ABN as the payer? 


3: Am I correct in designating the payment type for all of the above as "Labour hire"?


4: Regarding tax deductions, are there any of the following items that I am NOT allowed to claim as a deduction (under "Other work-related expenses")? 

-a. New $600 laptop computer purchased (primarily for work use) 

-b. new $320 phone purchased (primarily for work use) 

-c. sheet music scores ordered from overseas for teaching purposes 

-d. new piano footstool with pedal extension, purchased for teaching purposes 

-e. music notation software (1 year subscription) for notating scores for my performing work 

-f. Cybersecurity software (1 year McAfee subscription) 

-g. Working With Children Check renewal  

-h. Purchase of public liability and personal indemnity insurance (for performance purposes)

-i. Phone prepaid plan (it's definitely over 75% work use, but not sure the exact percentage)

3,704 views
2 replies
3,704 views
2 replies

Most helpful response

Most helpful reply

Taxduck(Taxicorn)Taxicorn
30 Oct 2023

I think you should see a tax agent. They however will charge a fee. In response to your questions these are my thoughts. If your "employer" regards you as a private contractor and you have a number of clients and you don't receive any payment summaries then:

  1. Income and expenses should be entered on a business schedule.
  2. You are not the payer. On the schedule simply enter your gross income from all sources.
  3. Not labour hire. You are receiving PSI but you appear to pass the unrelated and 80% tests so use the business schedule.
  4. Deductions go on the business schedule. "other work related expenses" is only for PAYG employees. Deductions look okay. Any item, such as phone will need to apportioned for work use only. Also need to be depreciated if cost over $300

If it all appears overwhelming go see a tax agent. Once you see how things are done correctly you can have a go next year.

All replies

Most helpful reply

Taxduck(Taxicorn)Taxicorn
30 Oct 2023

I think you should see a tax agent. They however will charge a fee. In response to your questions these are my thoughts. If your "employer" regards you as a private contractor and you have a number of clients and you don't receive any payment summaries then:

  1. Income and expenses should be entered on a business schedule.
  2. You are not the payer. On the schedule simply enter your gross income from all sources.
  3. Not labour hire. You are receiving PSI but you appear to pass the unrelated and 80% tests so use the business schedule.
  4. Deductions go on the business schedule. "other work related expenses" is only for PAYG employees. Deductions look okay. Any item, such as phone will need to apportioned for work use only. Also need to be depreciated if cost over $300

If it all appears overwhelming go see a tax agent. Once you see how things are done correctly you can have a go next year.

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As a freelancer, do I declare all my income under "sole trader" or "wages"? (and 3 more questions) | ATO Community