GST for Content Creators
If you make $75 000 or more from content creating activities, you’ll have the same GST obligations as everyone else.
You need to register for GST if your GST turnover from your enterprise is $75,000 or more in a 12-month period.
This includes payments you receive (whether cash, services, goods or a percentage of advertising revenue) for creating and posting content that:
- reviews and promotes products and services.
- acquires followers, viewers and subscribers.
- is sponsored, endorsed, or has advertising placed in it.
- is licensed by others.
- is created in collaboration with other content creators.
When working out your GST turnover to determine if you need to register, include:
- both taxable and GST-free sales
- the value of non-monetary payments.
It’s important to remember that payments you receive from recipients:
- outside Australia may be GST-free
- within Australia will be taxable sales.
See how GST applies to exporting services when receiving payments from overseas social media platforms.
Once you have registered, you need to collect GST on taxable sales to pay it to the ATO by lodging a business activity statement (BAS). You may be able to claim GST credits when you lodge your BAS.
Ref: ATO website, Tax Professionals Newsroom, 11 October 2023
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