The Australian Taxation Office (ATO) has warned content creators and influencers that the perks they receive may come with tax obligations.
In a statement, released today, the ATO said the rapid growth of social media, streaming and podcasting meant more people were receiving valuable gifts through creating and sharing content.
Activities that started as a hobby or side hustle could quickly become regarded as a business.
ATO Assistant Commissioner Anita Challen said content creators could be caught off guard when the ATO identified undeclared income through data-matching, lifestyle assets programs or community tip-offs.
“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.”
The ATO said income was not just money transferred into a bank account.
It also included:
- 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,” Ms Challen said.
“Free doesn’t mean tax‑free. If it’s part of how you earn, it needs to be recorded.”
The ATO has rolled out new guidance for people in these circumstances.
It 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).
It is available here
“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 on the ruling closes on November 27, 2026.
