OnlyFans and Content Creator Tax in Australia: What the ATO Expects

🎬 Content creation as a business: the ATO's view🔗

The ATO doesn't care what platform you're on. What it cares about is whether your activity looks like a business or a hobby. There's no magic dollar figure that flips the switch, the ATO looks at the overall picture. You're more likely to be running a business if you post regularly, intend to make a profit even if you're not there yet, operate in a business-like way with records and a separate bank account, earn through multiple streams, and operate at a commercial scale comparable to others in the space.

A one-off sponsored post probably isn't a business. Consistent monthly subscriber income plus brand deals plus AdSense almost certainly is. If you're monetising with a genuine intention to grow it, the ATO is going to view you as being in business, and that means your income is assessable and your obligations kick in.

For the full breakdown of how the ATO draws this line, our hobby vs business test guide covers the exact indicators.

📝 Do you need an ABN?🔗

Short answer: yes, if you're carrying on an enterprise. For most content creators earning regular income, that's you. Without an ABN, anyone paying you (brands, agencies) may need to withhold 47% of your payment under the no-ABN withholding rules, a painful way to learn the lesson.

You need an ABN if: you're regularly creating content for payment, pitching brands or invoicing, or earning through subscriptions, tips or platform monetisation on an ongoing basis.

You probably don't if: your activity is genuinely a hobby with no real profit intention and no meaningful income attached.

It's free and takes about 10 minutes through the Australian Business Register. If you've concluded you're in business based on the same indicators covered in our hobby vs business guide, go get one.

💸 What income do you need to declare?🔗

Everything, genuinely all of it. If you're in business as a content creator, all income connected to that activity is assessable:

• OnlyFans subscriptions and pay-per-view content, the gross amount before the platform's cut
• Tips received through any platform
• YouTube AdSense revenue, declared when earned
• Patreon pledges and membership income
• Brand deals and sponsorships, cash or contra
• Affiliate income from links and referral codes
• Gifted products or services received in exchange for promotion, valued at market value

That last one catches a lot of creators off guard. A brand sends you $500 worth of skincare to review, and that $500 is income. Keep records of what you received and its value.

🎯 The essential: Australia taxes residents on worldwide income. OnlyFans is a UK company, Patreon is US-based, it doesn't matter. Declare it all in Australian dollars, converted using the ATO's published exchange rates or the rate at the time of receipt.

The Sharing Economy Reporting Regime requires digital platforms to report creator income directly to the ATO twice a year. If you're earning and not declaring, the ATO is likely to find out.

🧾 Deductions content creators can actually claim🔗

This is where being in business pays off. You can claim expenses that are directly related to earning your income, as long as you paid for it yourself and have records to back it up.

Equipment and gear: cameras, lighting, microphones, tripods. Items $300 or less can generally be claimed immediately if used more than 50% for work, items over $300 are depreciated over their effective life. Always apportion for any private use.

Home office expenses: the fixed rate method lets you claim 70 cents per work hour for both 2024-25 and 2025-26, covering electricity, internet, phone usage and stationery. You need a record of your actual hours, a diary or spreadsheet works fine. The actual cost method is also available if it works out higher for your situation.

Internet and phone: the work-related proportion of your plan, backed by a representative 4-week log to justify the percentage.

Software and subscriptions: editing software, scheduling tools, analytics platforms, stock footage and music subscriptions, apportioned for any private use.

Makeup and costumes: a genuine grey area. Everyday clothing and personal grooming products generally aren't deductible. Costumes or makeup used exclusively for content production, something you'd never wear outside filming, may be claimable. If you'd wear it to the shops, it's probably not deductible. Get specific advice if this is a significant expense for you.

Other claimable costs: platform fees (OnlyFans' 20% cut is deductible), props bought exclusively for content, accounting and tax agent fees, and cloud storage.

🌍 GST: do you need to register?🔗

For most content creators, the standard $75,000 GST turnover threshold applies. Once your business turnover hits $75,000 in a 12-month period, or you reasonably expect it to, you must register for GST within 21 days. Below that, registration is optional.

OnlyFans is a UK company and can be classed as an electronic distribution platform (EDP) for GST purposes. Under those rules, the platform operator may itself be responsible for GST on supplies made to Australian consumers if it's registered, or required to be registered, for GST. That's a separate mechanism from your own GST obligations as a creator, which still come down to your total business turnover and the standard $75,000 threshold. The overlap between the two rules is genuinely nuanced, if you're approaching or over $75,000 in creator income, get advice from a registered tax agent or BAS agent who works with digital platforms.

💰 How much tax will you actually pay?🔗

Content creator income is taxed at your marginal rate as an individual. For 2025-26, resident rates are:

Plus the 2% Medicare Levy on top.

The thing most creators miss: the tax-free threshold only applies once across your total taxable income. Earn $80,000 from a day job and $30,000 from content creation, and that $30,000 is taxed at 30%, not from zero. There's no separate tax-free threshold for your side hustle.

A rough rule of thumb: set aside 30-35% of your creator income in a separate account throughout the year, so tax time isn't a shock. You may also be brought into the PAYG instalments system once your instalment income is $4,000 or more and the tax payable on your latest assessment is $1,000 or more, the ATO will write to you when that happens.

For more on how side income stacks on top of a salary, see our side hustle tax guide.

🗓️ Content creator tax checklist🔗

• Worked out whether your activity is a business or a hobby
• Registered for an ABN, if in business
• Declared all income: subscriptions, tips, AdSense, Patreon, brand deals, affiliate income, gifted products
• Converted overseas income to AUD using ATO exchange rates
• Kept records of all income and expenses
• Calculated home office hours using a diary or log
• Checked GST turnover, registered if at or approaching $75,000
• Set aside 30-35% of creator income for tax
• Lodged by 31 October, or later with a registered tax agent

❓ Frequently asked questions🔗