Quick answer
For Australian creators running a business, the ATO treats most income as assessable: brand-deal fees, platform payouts, affiliate commissions, livestream payments and non-cash benefits like products received for endorsements, at their value. Platforms report certain transactions to the ATO under the sharing economy reporting regime. Keeping records of every stream, including gifts, protects you at tax time and makes your income easier for a lender to verify.
Key points
- If content creation is a business, its income — cash and non-cash — is generally assessable.
- Products received for endorsements are generally included at their value, according to the ATO.
- Livestream payments and fees from viewers are listed by the ATO as income to include.
- Platforms report certain transactions to the ATO twice a year.
- Clean records by income stream make a creator business fundable.
Being a creator can start as fun and turn into a business before you’ve noticed. One day it’s a few free products and a small platform payment; a year later there are brand contracts, affiliate income, a manager and a merch line. Somewhere along the way, the tax side changed too. This guide explains how the ATO looks at creator income in 2026, and why getting it right also matters when you want to grow.
General information only. Tax outcomes depend on your circumstances; a registered tax agent can advise on your situation.
When is content creation a business?
The same test applies to creators as to anyone else. The ATO says carrying on a business generally involves ongoing and repeated activities with the intention of making a profit. Signs include regularly supplying services — like sponsored content — keeping records and running things in a businesslike way.
A creator posting occasionally for fun with the odd free sample is in a different position from one who negotiates brand deals, invoices clients, tracks analytics for sponsors and reinvests in gear. If you’re in the second group, treat it as a business: an ABN, a business bank account and records from here on. The hobby or business guide covers the line in detail.
Which creator income does the ATO count?
For a creator business, most income streams are assessable. The ATO’s guidance on what income to include specifically mentions several that apply to creators:
| Income stream | How the ATO describes it | What to record |
|---|---|---|
| Brand deals and sponsored posts | Payment for services | Invoices, contracts, payment dates |
| Products for endorsements | Non-cash income, included at its value | What you received, when, and its value |
| Livestream payments | Listed as assessable, including paid chat features | Platform statements |
| Viewer fees for online performances | Listed as assessable | Platform statements |
| Affiliate commissions | Business income | Affiliate program reports |
| Platform ad revenue | Business income | Platform payout reports |
| Product and merch sales | Business income | Store sales reports |
The non-cash row is the one creators most often miss. The ATO gives an example of someone receiving baby products worth $2,150 for endorsement work, which must be declared as income. The principle is that goods or services received as payment for business activities are generally counted at their value.
What about unsolicited PR packages?
This is a grey area that depends on the facts. A product received in exchange for an agreed post or endorsement is payment for a service. A package sent unsolicited, with no obligation, may be treated differently. The safest approach is to record everything you receive, note whether there was any agreement or expectation attached, and ask a tax agent how to treat the items that are unclear.
Keeping a simple spreadsheet — date, brand, item, estimated value, any agreed content — takes minutes and saves hours of guesswork at tax time.
Does the ATO get data from platforms?
Yes, for many transactions. Under the sharing economy reporting regime, operators of electronic distribution platforms must report income earned by suppliers when payments flow through the platform. According to the ATO, reporting began from 1 July 2023 for ride-sourcing and short-term accommodation, and expanded from 1 July 2024 to cover all other reportable transactions. Reports are lodged twice a year.
The ATO has repeatedly reminded people with side hustles, including content creators, to declare all their income. With platform data flowing in, assuming it won’t be noticed is a risky bet.
If your creator business is ready to invest in gear, people or a product line, see what funding might fit. There’s no credit check to enquire.
What can creators generally claim?
If content creation is a business, you can generally claim expenses incurred in earning that income. Common examples include:
- Equipment: cameras, lenses, lighting, microphones, computers. For 2025–26, the ATO’s $20,000 instant asset write-off lets businesses with aggregated turnover under $10 million immediately deduct eligible assets costing less than $20,000 each, if first used or installed ready for use by 30 June 2026.
- Software and subscriptions: editing, design, scheduling and music licensing.
- Services: editors, managers, designers and accountants.
- Phone and internet, apportioned for business use.
- Props and materials used to create content.
- Studio or workspace costs, depending on your arrangement.
Anything with private use needs to be apportioned. Clothing and grooming are commonly misunderstood; the rules are narrow, so check before claiming.
When does GST come into it?
Once your GST turnover reaches $75,000, the ATO requires GST registration within 21 days. For creators, that turnover includes brand fees and other business income. After registering, you’ll generally charge GST on services to Australian clients and can claim GST credits on business purchases.
Registration also changes how you invoice brands and agencies, so plan it with your accountant a few months before you expect to cross the line.
How do tidy records help when you want funding?
Creator businesses often struggle to get funded not because they don’t earn enough, but because their income is hard to verify. Payments land in personal accounts, some income arrives via platforms, some via agencies, and gifted products don’t show up in bank statements at all.
A lender reading a creator business wants to see:
- One business account receiving every brand payment, payout and commission.
- Income by stream, so they can see what’s recurring and what’s one-off.
- A full year of history, so seasonal gaps between campaigns make sense.
- Contracts or repeat clients, showing income is likely to continue.
These are the same records that make tax time smooth. Setting them up once solves both problems. The creator business finance page explains how lenders read creator income in more depth.
A creator’s monthly money routine
- Move every business payment into the business account.
- Log any gifted products or non-cash benefits with an estimated value.
- Download platform and affiliate statements.
- Set aside a share of income for tax in a separate account.
- Check GST turnover against the $75,000 threshold.
- Keep receipts for equipment, software and services.
Should a creator operate as a sole trader or a company?
Most creators start as sole traders. It’s simple and cheap, and income is taxed at personal rates. As income grows, some creators move to a company structure. A company is a separate legal entity, which can limit personal liability and changes how profits are taxed — for 2025–26, the ATO lists company tax at 25% for base rate entities and 30% otherwise.
There are trade-offs. A company has more admin, its money isn’t yours to take freely, and it needs its own bank account and records. It can also change how brands contract with you and how lenders assess you, since a new company may have little history of its own.
The right timing depends on your income, your plans and your appetite for admin. An accountant who understands creator businesses can model both options. If you do switch, keep your sole trader records, because they show the history behind the new company. The sole trader to company page covers what changes for borrowing.
Building a creator business worth backing?
Creators who treat their channel like a business are in a strong position to invest in growth. If you’re ready to fund a studio, a hire or your own product, send us a short enquiry. Enquiring doesn’t involve a credit check, your details go to one real person instead of being passed around a lender list, and we’ll call to understand how your income works. Please fill in the form accurately — average monthly income, how long you’ve been earning and any property — so we can match you properly on the first call. If you’re planning a product line, read DTC brand funding next.
Frequently asked questions
Do I have to declare gifted products as income?
The ATO says goods or services received as full or part payment for business activities — for example, products given in exchange for endorsements — are generally included in assessable income at their value. Whether a particular item is assessable depends on the circumstances, so keep records and get advice.
Are livestream tips and gifts taxable?
The ATO lists fees from clients to watch you perform online and livestream payments, such as paid chat features, among assessable income for businesses. If your content creation is a business, include them.
What can creators claim as deductions?
Generally, expenses incurred in earning business income: equipment, software, editing services, a portion of phone and internet, props used for content and some studio costs. Private use has to be apportioned. Keep receipts and records, and check the specifics with an accountant.
Do content creators need to register for GST?
If GST turnover reaches $75,000, the ATO requires registration within 21 days. Some creators register voluntarily earlier, particularly if they work with businesses that expect tax invoices.
How does tidy tax admin help me get funding?
Lenders read business bank statements and records to see what a business earns. A creator with every income stream flowing into one business account, and clear records of what each stream earns, is far easier to assess than one with payments scattered across personal accounts.