Plenty of people on the Northern Beaches post about food, fitness, surf and home life, and some are being paid for it in cash, products or experiences. On 22 October the ATO put content creators on notice: if money, gifts or perks are coming in regularly, you’re probably in business for tax purposes.
What counts as income
According to the ATO, it’s not just what lands in your bank account. Income can include:
- advertising and platform payments
- sponsorships and affiliate links
- tips, donations and subscriptions
- free products, services or experiences you receive in exchange for promotion, generally valued at market value.
The ATO says it finds undeclared income through data matching with platforms, its lifestyle assets program and tip-offs. If your turnover reaches $75,000 you’ll also need to register for GST.
Hobby or business?
The ATO has released a draft ruling, TR 2026/D2, on when an individual is carrying on a business, with consultation open until 27 November. The upside of being in business is that you may be able to claim expenses such as equipment and software, apportioned if you also use them privately.
Our tip
Start a simple spreadsheet today: what you received, from whom, when and what it’s worth. If you’re a local business that gifts products to creators, keep the same record on your side.
Not sure where your side hustle sits? Have a chat with our Dee Why team.
This is general information only and not personal advice. Sources: ATO media release, 22 October 2026; ATO, Are you in the business of content creation?
