Understanding Tax
Meeting Date: 11/08/2025
The webinar hosted by AMC featured presenter Bethany (tax/accounting specialist), who unpacked the essentials of running a celebrancy as a compliant small business: how the ATO views hobby vs business, ABNs/GST, what you can (and can’t) claim, record-keeping, and practical ways to stay audit-ready without overcomplicating things.
Recordings, webinars, and educational materials provided by the Australian Marriage Celebrants Association (AMC) are for members-only access. These materials are confidential and must not be copied, distributed, or shared with any person or organisation outside of AMC membership. All intellectual property rights in the recordings and materials remain with the AMC and/or the original presenters. Breach of this condition may result in disciplinary action or termination of membership.
The webinar hosted by AMC featured presenter Bethany (tax/accounting specialist), who unpacked the essentials of running a celebrancy as a compliant small business: how the ATO views hobby vs business, ABNs/GST, what you can (and can’t) claim, record-keeping, and practical ways to stay audit-ready without overcomplicating things.
Key Points Discussed
Business vs Hobby, ABN & Income
- If you charge for your services, the ATO will generally treat you as in business, not a hobby.
- An ABN is required when you’re in business; report all celebrancy income.
- Choose a method for recognising income (e.g., cash vs accrual); be consistent with deposits and final payments.
GST & BAS Basics
- Register for GST only if required (e.g., turnover above the threshold). If not registered, do not show “GST” on invoices.
- If registered, lodge BAS and set up sensible invoicing and receipt processes.
What You Can Claim (and Common Traps)
- Deductions must have a clear nexus to earning celebrancy income.
- Typical claims: stationery, printing, web/hosting, software, P.A./mic gear, marketing, education, professional memberships, insurance.
- Travel & vehicle: use cents-per-km or logbook method; keep solid evidence. Parking and tolls are generally claimable for business trips.
- Home office: claim via fixed-rate or actual-costs methods; keep hour logs and apportion internet/phone reasonably.
- Assets & depreciation: larger gear may need to be depreciated; keep invoices and apply the relevant rules for the year.
Super, Insurance & Admin Hygiene
- Consider personal super contributions and understand potential offsets/co-contributions.
- Keep appropriate public liability/professional indemnity for paid work.
- Best practice: separate bank account, keep receipts, retain records for the required period, and document policies (deposits, cancellations).
Practical Tools Shared
- Simple logbook options (paper or app) for km tracking.
- Cloud bookkeeping (e.g., Xero/MYOB/QuickBooks) or spreadsheets to track income/expenses.
- Digital receipt storage (scan/photo) and a clear invoice template (with/without GST, as applicable).
Participant Engagement
- Q&A covered: whether ABNs are needed for occasional work, how to treat deposits, GST wordings on invoices, choosing a car claim method, what’s reasonable for home-office apportionment, and how long to keep records.
Closing Remarks
- Key takeaways: treat it like a business, be consistent, keep evidence, and set up simple systems now to avoid headaches later.
- AMC will circulate the recording/resources and invited members to suggest future topics (e.g., pricing, PAYG instalments, or deeper GST scenarios).
Leave A Comment