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From Hashtags to GST: A GST Guide for Influencers

blogger content creator digital gst influencer instagram youtube Jul 23, 2025

Being an influencer isn’t just about likes and follows - it’s a real business, with real tax responsibilities. We’ve talked about income, deductions, and even how home offices and outfits fit into the picture. But there’s one more piece to the puzzle that can sneak up on creators as their brand grows: GST.

Whether you’re partnering with brands, selling merch, or offering exclusive content, there comes a point where you’ll need to understand how the Goods and Services Tax (GST) fits into your business. Even if you’re not hitting the $75,000 threshold just yet, knowing how GST works and when it’s worth registering, can make a big difference in managing your money and staying compliant. We have a blog generally covering GST here. This particular blog focuses on GST for Influencers specifically.

Depending on how you generate income, GST may apply in different ways. Let’s break down the key GST outcomes and rules that apply to influencers, whether they’re just starting out or already established.

Key questions to consider:

Are you earning more than $75,000 per year?
Are your income sources taxable or GST-free?
Are you missing out on input tax credits by not registering?

GST-Registered Influencers and Taxable Supplies

GST registration becomes compulsory when an influencer’s annual GST turnover reaches $75,000. When calculating this threshold, include both:

GST-taxable supplies (supplies = goods or services), and
GST-free supplies, but exclude input taxed supplies.

(don’t worry, keep reading - we explain more below!)

If an influencer is registered for GST and they make taxable supplies (such as brand deals, sponsored content, affiliate marketing, etc.), they are required to charge 10% GST on those supplies. The upside? They can get back the GST they paid on business-related purchases, as long as those purchases are eligible.

GST-Free Supplies

In some cases, an influencer may provide GST-free supplies. For example, working with overseas-based clients or platforms may result in income that is considered GST-free. In these situations:

The influencer does not need to pay GST on that income.
They can still claim input tax credits (GST they paid) on eligible business purchases.

As an example, payments received from a social media platform based overseas for ad revenue may be GST-free, depending on the terms of the agreement.

Not Registered for GST?

If you’re an influencer who isn’t registered for GST (and you’re not required to be because your annual GST turnover is under $75,000), you’re effectively outside the GST system. This means:

You don’t charge GST on the money you earn.
But you also can’t claim back the GST you pay on business expenses - like equipment, software subscriptions, or marketing services.

IF you are not registered for GST, and receive a bill (for you to pay) that notes GST on it, just pay the full bill and in your records you note the total you paid and select ‘BAS Excluded’.

Voluntary GST Registration Can Help

Even if you’re earning less than $75,000, it might be worth registering for GST voluntarily, especially if your income comes mostly from GST-free supplies (like payments from overseas platforms).

Here’s why:

You still don’t have to charge GST on your income.
But you can claim back the GST on eligible business purchases (like cameras, editing software, or paid ads).

This can give your cash flow a real boost, particularly if you're investing a lot to grow your brand or content.

When Do Influencers Need to Pay GST on Income?

If you're an influencer registered for GST, you usually need to add 10% GST to the income you earn from your services. But not all income is treated the same - some may be GST-free, especially if it’s earned from overseas clients or platforms.

GST-taxable income

This is income where you must charge GST, if:

You’re registered (or required to be registered) for GST, and

You’re getting paid for doing something as part of your influencer business, and
The service or product is being used or delivered within Australia, and
It’s not GST-free or input taxed

Example: You do a sponsored post for an Australian brand and most of your followers are in Australia. This would generally be GST-taxable.

What is a GST-free income?

This is income where you don’t have to charge GST, but you can still claim credits on eligible business purchases if you’re registered.

A common example for influencers is earning money from overseas platforms or clients.

Here are some cases where your income may be GST-free:

Working with Overseas-Based Brands or Platforms

If you’re paid by a non-resident business (e.g., Google, OnlyFans, or an affiliate marketing platform), and they’re not in Australia when you provide the service, your income might be GST-free.

This applies if:

You’re not supplying goods or property.
The client is overseas and not ‘in Australia’ when the service is provided.
You're not required to deal with anyone in Australia on their behalf.

Example: You’re paid by TikTok (an overseas-based platform) for joining their Creator Rewards Program. The platform itself is based overseas, and your agreement is directly with them, not your viewers, so this income is likely GST-free.

Affiliate Income from Overseas Brands

You post a discount code from a US-based company. Followers (even those in Australia) click and buy, and you earn a commission. This can be GST-free, as long as the affiliate platform is overseas.

Sponsored Content for Overseas Clients

You’re paid by a UK-based brand to post a product shoutout. Even if your Australian followers see the post, your income is likely GST-free, because your contract is with a business overseas - not with individual followers.

Providing Services to Overseas Clients

Say you're a fitness coach running paid virtual sessions via a platform based overseas, and your subscribers are not in Australia when attending. These are often GST-free.

Tip: If you’re directly dealing with clients (not via a platform), you’ll need to track where they’re based. If they’re in Australia, GST likely applies.

Subscription Fees Through Overseas Platforms

You charge a monthly fee on a platform like Patreon or OnlyFans. If your agreement is with the platform and not with each subscriber, the income may be GST-free, even if the subscribers are Australian.

But if you're offering exclusive content outside of that platform (e.g., your own website), and your followers are in Australia, then GST may apply.

Claiming Input Tax Credits on Business Expenses

Once registered for GST, influencers may be eligible to claim input tax credits (ITCs) for certain business-related purchases - known as creditable acquisitions. ITCs are a way for GST-registered businesses, including influencers, to get back the GST they've paid on business-related purchases.

To qualify, the following criteria must be met:

The item or service purchased must include GST in the price (i.e., it must be a taxable supply from a GST-registered business based in, or connected with, Australia).
The influencer must be registered (or required to be registered) for GST. While registration is mandatory if GST turnover is $75,000 or more, influencers below this threshold can still voluntarily register and claim input tax credits.
They must have paid (or be liable to pay) for the item or service.
The purchase must be for a creditable purpose — that is, related to the influencer’s business and not private in nature or linked to input-taxed supplies (e.g., residential rent income).

You might still be able to claim GST credits on purchases related to GST-free income, as long as all the other requirements are met. In most cases, a valid tax invoice is required for most ITC claims. This must show the supplier’s name, ABN, the GST amount, and other key details.

1. Domestic Platform Fees

Fees paid to Australian-based platforms (e.g., subscription fees to manage content or bookings) are generally eligible for ITCs, provided the platform is:

GST-registered, and
Operating through an enterprise carried on in Australia.

A supply is considered connected with Australia if the platform operates from a fixed location here or has a physical presence, like staff or offices, in the country for a significant part of the year. You can check if a supplier is GST-registered using the ABN Lookup website. If a tax invoice hasn’t been issued, you can request one as they are required to provide it within 28 days.

2. Overseas Platform Fees

In contrast, fees paid to overseas-based platforms (e.g., foreign booking sites or hosting services) usually do not qualify for ITCs because:

The supplier is not carrying on an enterprise in Australia (so the supply isn’t connected with Australia), and
GST is not included in the purchase price.

Even if the service is carried out in Australia, it might still not be subject to GST if the person receiving it is a GST-registered Australian business. In these cross-border situations, GST law has special rules that can override the usual ‘connected with Australia’ rule. Basically, if you’re a registered business buying services from overseas for your enterprise, those services may not have GST included - even if they’re used in Australia.

Example:

A GST-registered influencer in Australia hires a US-based video editor (the supplier, or service provider) to work on content.
The video editor performs the editing service remotely - or even in part within Australia.
The edited content is used and published by the influencer for their business activities in Australia.
Despite being used in Australia, the service may not be subject to GST because:

The supplier is based overseas, and
The recipient (the influencer) is a GST-registered business using the service for their enterprise.

Under GST rules for cross-border business-to-business (B2B) services, this type of supply is generally not treated as ‘connected with Australia’, so GST does not apply.

3. Content Production Costs

ITCs can also be claimed on production-related purchases, such as:

Goods (e.g., cameras, lighting, props): Claimable if bought from an Australian supplier (with GST) or imported (with GST paid at the border).
Services (e.g., video editing, direction): Claimable if provided by an Australian-based GST-registered supplier.

However, services from overseas-based providers generally don’t qualify, as they’re not considered connected with Australia for GST purposes. It’s also important to note that if you hire someone as an employee rather than an independent contractor - like bringing on a video editor as part of your team - you can’t claim input tax credits on their wages, and you may also have other obligations such as PAYG withholding and superannuation.

4. Other Business Expenses

The same principles apply to other business costs. In general:

Goods from Australian suppliers (e.g., office equipment, props, internet devices) can usually have GST claimed back, as long as they’re used for business purposes and the supplier is GST-registered.
Imported goods can also entitle you to claim input tax credits, as long as you pay GST at the border when the goods enter Australia. To qualify, the goods must be imported for use in your business, and you must keep records (like the import declaration and tax invoices) showing that GST was paid.
Services from Australian entities (e.g., branding, promotion, web design) usually qualify for input tax credits.
Services from overseas suppliers generally aren’t eligible for input tax credits, since they’re usually not considered taxable supplies for GST purposes.

Common examples of ITC-eligible expenses include:

Office equipment (furniture and/or accessories used in your content creation).
Internet and mobile phone bills from Australian providers (to the business-use extent).
Advertising and design fees (logo design, website setup, branding services).

GST might sound like dry business talk, but once you get the hang of it, it can actually work in your favour—especially if you’re serious about growing your brand as a content creator. Whether you're scoring deals, selling merch, or investing in gear, understanding where GST applies and when you can claim it back helps keep more money in your pocket and your business running smoothly.

The example tables below gives you a quick snapshot of how common types of income and expenses are treated for GST, making it easier to feel confident with your numbers.

Still feeling unsure? That’s totally okay. GST rules can be tricky, and they don’t always fit neatly into one-size-fits-all answers. If you’re ever in doubt, reaching out to a registered tax adviser can give you the clarity you need, so you can stay focused on what you do best: creating, connecting, and growing your online presence.

You’ve got this and we’re cheering you on every step of the way!

Types of Income and GST