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Help your content creator clients get their GST right

Last updated 10 October 2023

If your clients make $75 000 or more from content creating activities, they'll have the same GST obligations as everyone else.

Your clients need to register for GST if their GST turnover from their enterprise is $75,000 or more in a 12-month period.

This includes payments they 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 their GST turnover to determine if your clients need to register, include:

It's important to remember that payments they 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 your clients have registered, they need to collect GST on taxable sales to pay it to us by lodging a business activity statement (BAS). They may be able to claim GST credits when they lodge their BAS.