M24 · Business of Filmmaking
Phase 4 · Module 24
Business of Filmmaking
Running a sustainable creative practice in Australia — sole trader setup, GST, pricing, and the 12-month business plan
Focus: Business structure — sole trader vs company, ABN registration, GST, and understanding your legal obligations in Australia.
  • Sole trader vs Pty Ltd — the fundamental choiceMost Australian freelance creatives start as sole traders — the simplest structure. As a sole trader: you and your business are the same legal entity. All business income is taxed as personal income. You are personally liable for all business debts. Setup cost: free (register an ABN online in minutes at abr.business.gov.au). A Proprietary Limited company (Pty Ltd) is a separate legal entity — it can enter contracts, own assets, and sue and be sued independently of you. The main advantages: limited liability (your personal assets are protected from business debts in most circumstances) and the ability to split income between directors (potentially reducing your personal tax rate). The main disadvantages: more complex setup, higher ongoing compliance costs (ASIC annual fees, accountant fees for company returns), and more administrative overhead. As a starting point: sole trader is almost always correct. Transition to Pty Ltd when your accountant advises it based on your actual revenue.
  • ABN — Australian Business NumberAn ABN is a mandatory identifier for any business operating in Australia. Register at abr.business.gov.au. Registration is free and takes approximately 10 minutes. You need an ABN to: invoice clients legally, register for GST, register a business name, and claim business tax deductions. As a creative sole trader, your business name can be your own name (no additional registration needed) or a trading name (which you register separately via the ABN register). Use your ABN on all invoices — its absence makes an invoice legally invalid.
  • GST — Goods and Services TaxGST (10%) must be collected on all sales and remitted to the ATO if your annual revenue exceeds $75,000. Registration below $75,000 is optional but often strategically advantageous — registering for GST allows you to claim back GST on business purchases (camera gear, software subscriptions, hard drives, fuel for shoots). File a Business Activity Statement (BAS) quarterly or monthly to declare and pay GST. Your accountant or the ATO's myGov Business portal manages this. If you expect your revenue to exceed $75,000 in your first year, register for GST before your first invoice.
  • Business banking — keeping it separateAs a sole trader you are legally permitted to use your personal bank account for business. In practice: do not. Open a dedicated business bank account from day one. All business income goes into this account. All business expenses are paid from this account. This separation makes tax time vastly simpler, prevents the accidental spending of tax money, and gives you a clear picture of your business's actual financial position at any point. Business accounts at Australian banks: Commonwealth Business Transaction, ANZ Business Advantage, and Bendigo Business are all serviceable and low-cost.
  • Super and tax — the freelancer's biggest financial trapsAs a sole trader, no employer is paying your superannuation. You must contribute to your own super — the recommended minimum is 11.5% of your income (the Superannuation Guarantee rate for employees, as a benchmark). Set up a super fund (HESTA, Australian Super, and UniSuper are commonly used by creative professionals) and transfer 11.5% of every invoice payment into it on receipt. Tax is not withheld from freelance income — you must set money aside for your annual tax assessment. The safe rule: put 30% of every payment received into a dedicated tax savings account. This feels conservative but is correct when accounting for both income tax and GST liabilities. Pay quarterly PAYG instalments (the ATO will set these up after your first annual return).

Kit for this module

SW:DaVinci Resolve
SW:Figma
M4 Mac Studio

Quick reference

Business structure

Sole trader: free, simple, personal liability.
Pty Ltd: separate entity, more complex, limited liability.
Start as sole trader.

GST threshold

Register if annual revenue > $75,000.
Optional below. Beneficial if you buy business equipment.

Tax savings rule

Set aside 30% of every payment for tax.
Plus 11.5% for superannuation.

Adelaide rate ranges (2025–26)

Videography: $800–$1,800/day
Drone: $500–$1,200/half day
Photo: $600–$1,500/half day
Post: $75–$150/hr

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