The Australian Taxation Office (ATO) is reminding content creators and influencers if money, gifts, or perks are regularly coming in, there may be tax obligations. With the rapid growth of social media, streaming, podcasting and online platforms, more Australians are earning money and receiving valuable gifts by creating and sharing content via these platforms. While this activity may start as a hobby or side hustle, it can quickly become a business.
ATO Assistant Commissioner Anita Challen said many content creators may not consider themselves to be running a business and are often caught off guard when the ATO identifies undeclared income through data-matching with platforms, lifestyle assets programs or community tip-offs, leading to an unexpected audit.
‘If you’re creating content and getting paid, whether in cash, products or experiences, you’re probably in business for tax purposes,’ Ms Challen said.
‘We see creators grow audiences fast, but their record keeping and tax understanding doesn’t always keep up. That’s what we’re trying to change.’
‘Depending on your circumstances, it can also mean getting across new obligations, such as registering for GST if you meet certain criteria.’
Money isn’t the only income that counts
The ATO is reminding content creators that income isn’t just what hits their bank account. It can also include:
- advertising and platform payments
- sponsorships and affiliate links
- tips, donations and subscriptions
- free products, services or experiences received in exchange for promotion.
‘If you’re gifted something because of your content, it generally needs to be declared at its market value.’
‘Free doesn’t mean tax‑free. If it’s part of how you earn, it needs to be recorded,’ Ms Challen said.
Helping creators level up their tax knowledge
The ATO has rolled out new guidance including:
- a new Essentials to strengthen your small business course, tailored specifically for content creators covering:
- when content creation becomes a business
- what income you need to declare
- record keeping basics
- the consequences of not meeting your tax obligations
- a new industry guide Are you in the business of content creation? which provides practical guidance.
The ATO has also released a draft taxation ruling TR 2026/D2 Income tax: carrying on a business by an individual which addresses emerging income earning activities.
‘The proposed draft ruling will help content creators and their advisers to determine whether they are running a business and we encourage you to have your say while consultation is open,’ Ms Challen said.
Consultation closes on 27 November 2026.
Get it right early and stay focused on creating
The ATO’s message to creators is simple, understanding your tax obligations early helps keep things on track as your audience and income grow.
‘We don’t want tax to be the thing that trips creators up,’ Ms Challen said.
‘These new resources are about giving creators clarity and confidence so they can focus on what they do best.’
Content creators may also wish to speak with a registered tax professional for tailored advice. For example, where a content creator is carrying on a business, they may be able to claim deductions for expenses incurred in producing content. If those items are also used privately, expenses need to be appropriately apportioned.
Notes to journalists
- The ATO’s Essentials to strengthen your small business website includes more than 30 free short courses to help build small business owners’ tax and business knowledge. These courses cover common day‑to‑day scenarios and offer practical steps to avoid mistakes before they happen.
- The ATO encourages small businesses to use its support options and resources including information about record keeping and the record keeping evaluation tool.
- A high-resolution headshot of Assistant Commissioner Anita Challen is available for download from our media centre.
- ATO stock footage and images are available for use in news bulletins from our media centre.
Contact details:
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