Accounting for Influencers & OnlyFans Creators: What the ATO Knows

The "Creator Economy" in Australia has exploded, but so has the Australian Taxation Office's (ATO) interest in it. For a long time, many influencers and adult content creators operated under the radar, treating income as "hobby money."

Those days are over. In 2026, the ATO is using advanced data-matching protocols to link income from platforms like OnlyFans, Twitch, and Instagram directly to Australian bank accounts.

Whether you are a lifestyle vlogger or an exclusive content creator, here is what you need to know to stay compliant, protect your privacy, and keep more of your hard-earned money.

1. Yes, the ATO is Watching (Data Matching)

The biggest misconception we hear is, "The money sits in my USD wallet/PayPal, so the ATO doesn't see it."

This is dangerous thinking. The ATO now receives data directly from financial intermediaries and banks. If you are receiving regular payments from platforms—even if they are overseas—the ATO considers this assessable income. If your tax return says $0 but your bank account shows $50,000 in deposits from international sources, you will likely trigger an audit.

2. "Gifts" and Barter Deals are Taxable

Did a brand send you a $800 handbag in exchange for a story post? Did a hotel give you a free 3-night stay in exchange for a vlog?

Under Australian tax law, these are considered non-cash benefits. You are required to declare the market value of these items as income on your tax return. Failing to declare high-value "gifts" is one of the most common reasons influencers get fined.

3. The GST Trap (The $75,000 Threshold)

If your gross turnover (total income before expenses) exceeds $75,000 in a 12-month period, you must register for GST.

However, there is a nuance here that saves creators money:

• Australian Subscribers: You must collect and pay 10% GST on income from Australian fans.
• International Subscribers: Income from overseas fans is often GST-Free (an export of services), but it still counts toward your $75k turnover threshold.

Many generalist accountants miss this and make creators pay 10% GST on all their earnings, effectively costing them thousands of dollars unnecessarily. We ensure your income is segmented correctly.

4. Deductions: What Can You Actually Claim?

This is the good news. Because you are running a business, you can claim expenses that relate to generating that income. For content creators, this list is extensive:

• Equipment: Cameras, ring lights, high-end PCs, and microphones.
• Props & Sets: Furniture, decor, or costumes purchased specifically for shoots.
• Appearance Costs: While general gym memberships and hairdressing are usually private, specific stage makeup, lingerie, or costumes required for adult content creation can often be claimed.
• Agent Fees: Commissions paid to agencies (like OnlyFans' 20% cut) are a deductible business expense.

5. Privacy & Business Structure

Many of our clients in the adult industry are concerned about privacy. Operating as a Sole Trader means your full legal name appears on the Australian Business Register (ABR) for anyone to search.

To protect your identity, we often recommend setting up a Company or Trust structure. This allows you to:

• Operate under a business name (e.g., "Media Holdings Pty Ltd").
• Keep your personal name off public invoices.
• Legally distribute income to cap your tax rate at 25% (for companies) rather than the top individual marginal rates.

Summary

Being a successful creator involves more than just great content; it requires treating your platform like the business it is. Don't let tax anxiety ruin your creativity. Get your structure right, claim your deductions, and stay compliant.