Key takeaways
- The ATO has reminded content creators that money, gifts and perks from content can be taxable, whether you have millions of followers or a few hundred.
- Products, travel or experiences you receive in exchange for posting are generally income, valued at their normal retail price.
- Unsolicited gifts with no obligation to post are generally not income, but keep a record of them.
- If your content activity is regular and run like a business, you may need an ABN, and you must register for GST once turnover reaches $75,000.
- You can claim the work-related share of costs like your phone, camera and editing software, but not everyday clothing, grooming or holidays.
Brand deals, free products, sponsored trips and platform payouts have turned content creation into a real side income for many Australians. The ATO has noticed. In October 2026 it reminded creators that this income often needs to be declared, and that it's using platform data to find people who don't. Here's what counts, what you can claim, and how to get it right before you lodge.
What the ATO said
The ATO's message is simple: having a small following doesn't make it tax free. If money, gifts or perks are regularly coming in from your content, you may have tax obligations. What starts as a hobby or side hustle can quickly become a business.
The ATO says it finds undeclared income through data matching with platforms, its lifestyle assets program and community tip-offs. If you're earning from content, assume the ATO can see it.
What counts as income
| What you receive | Generally income? |
|---|---|
| Cash payments from brands for posts, reviews or appearances | Yes |
| Free products given in exchange for posting about them | Yes, at their normal retail price |
| Free travel, meals or experiences in exchange for content | Yes, at their market value |
| Ad revenue, subscriptions, tips, gifts from fans and affiliate commissions | Yes |
| Unsolicited PR packages with no obligation to post | Generally no, but keep a record |
| Selling products you were given | May need to be declared, depending on your situation |
The key question is whether you received something in exchange for your content or services. If you did, it's generally income, even if no money changed hands.
Hobby, side hustle or business?
A genuine hobby isn't taxed in the same way as a business. But your content activity is more likely to be a business if you:
- post regularly and plan your content to grow an audience or earn money
- pitch to brands, sign contracts, or have a manager or agent
- invest in equipment, software or paid promotion
- keep records and track income like a business would
If you're running a business, you'll generally need an ABN, and you must register for GST once your turnover reaches $75,000. Non-cash payments like products and trips count towards that turnover.
What you can and can't claim
| Usually deductible (work-related share) | Usually not deductible |
|---|---|
| Phone, internet and computer, apportioned for private use | Everyday clothing, even if you wear it on camera |
| Cameras, lighting and microphones (depreciated if over the threshold) | Haircuts, make-up and grooming for general use |
| Editing software, apps and stock music subscriptions | Personal holidays, even if you post about them |
| Platform, agent and management fees | Gym memberships and private expenses |
| Paid advertising to promote your business | Costs with no direct link to earning income |
"I used it in a video" isn't enough on its own. You need to show the expense was incurred to earn income, and keep receipts and a reasonable record of work use.
Records to keep
- A simple list of every product, trip or perk received, with the date, brand and retail value.
- Contracts and emails showing what you agreed to post.
- Payout statements from platforms such as YouTube, TikTok, Instagram and Patreon.
- Receipts for equipment and expenses, and notes on how you work out private use.
- Keep records for at least five years.
Creator tax checklist
- List all cash, products and perks received during 2025–26.
- Separate gifts you received in exchange for content from unsolicited ones.
- Decide whether your activity is a hobby or a business, and get an ABN if needed.
- Check whether your turnover, including non-cash payments, is close to $75,000 for GST.
- Claim only the work-related share of genuine expenses.
- Lodge by 2 November 2026, or register with a tax agent by 31 October for more time.
Supertax helps content creators, freelancers and side hustlers in Werribee and across Australia sort out their income, ABN, GST and deductions. See our small business services or pricing, or book a free 15-minute consultation. Consultations are available in English, Punjabi (ਪੰਜਾਬੀ), Hindi (हिंदी), Urdu (اردو) and Gujarati (ગુજરાતી).
This article contains general information only and does not take your personal circumstances into account. Speak with a registered tax agent before acting.
Earning from your content?
Talk to a registered tax agent at Supertax before you lodge.
