Content Creator & Influencer Accountants, Sydney
Specialist tax, accounting, and business advisory for YouTubers, TikTokers, podcasters, streamers, and digital creators across Australia.
Australia’s creator economy is now worth more than $800 million, and the ATO is paying closer attention than ever. If you are earning income from YouTube, TikTok, Instagram, Twitch, OnlyFans, Patreon, or any other digital platform, you likely have tax obligations – and depending on your circumstances, you may already be carrying on a business under the ATO’s business indicators (intent to profit, repetition, scale, and operating in a business-like manner). Either way, you need an accountant who actually understands how creator income works.
Most accountants have never dealt with multi-platform revenue splits, international payment processors, gifting and contra arrangements, or the specific deductions available to content creators. They will lodge your tax return, but they will miss deductions you are entitled to, fail to advise you on the right business structure as your income grows, and leave you exposed when the ATO’s data-matching algorithms flag your account.
Count Out Loud is different. We have spent more than two decades working with Australia’s entertainment and creative industries – from film and television production companies managing $50 million budgets through to individual freelancers and digital creators building their first revenue streams. We understand the unique financial mechanics of creative work because it is all we do. Content creation is not a side interest for us. It is a natural extension of the entertainment industry expertise we have built since Carmel founded the firm in 2014.
That entertainment industry foundation is what sets us apart from every other accountant marketing themselves to creators. We do not just understand tax returns. We understand production budgets, intellectual property, royalty structures, international distribution deals, and the transition from sole creator to production company – because we have been helping entertainment businesses navigate those exact milestones for years.
Entertainment and production budgets managed across film, TV, and digital content
Team of specialists dedicated to creative and entertainment industries
Combined experience in entertainment and creative industry accounting
Whether you are a YouTuber earning your first AdSense payments, a TikTok creator negotiating brand deals, a Twitch streamer managing subscriptions and donations, or an established influencer ready to set up a company structure, Carmel and the team at Count Out Loud can help you get your finances right from the start – and keep them right as you grow.
Accounting for Every Platform
Each platform has its own revenue model, payment structure, and tax implications. We work with creators across all major platforms and understand the specific financial considerations for each.
YouTube Creators
AdSense revenue, channel memberships, Super Chat, YouTube Premium revenue share, and brand sponsorships. We handle the complexities of Google’s international payment structures, US tax withholding via W-8BEN forms, and multi-currency income reconciliation. If you are earning from YouTube, you need to understand how to correctly declare this income and claim the deductions you are entitled to.
TikTok & Instagram Creators
Creator Fund payments, brand collaborations, affiliate commissions, and gifted products. These platforms generate income through multiple streams that all need to be tracked and reported correctly. We help you set up systems to capture every revenue source, value gifted goods for tax purposes, and ensure your brand deal contracts are structured tax-efficiently.
Twitch & Gaming Streamers
Subscriptions, Bits, donations, sponsorships, tournament winnings, and merchandise sales. Gaming streamers often have high equipment costs and complex international income streams. We ensure your streaming setup, gaming equipment, and internet costs are correctly claimed, and that international platform payments are properly reported in Australian dollars.
Podcasters
Advertising revenue, sponsorship deals, Patreon and membership income, live show ticket sales, and merchandise. Podcasting often involves shared revenue between co-hosts, production costs across multiple episodes, and a mix of direct sales and platform-distributed income. We help podcasters structure their finances for both solo and collaborative shows.
OnlyFans & Subscription Creators
Subscription revenue, tips, pay-per-view content, and promotional expenses. Subscription-based creators face unique considerations around privacy, business structuring, and the high platform commission rates that affect net income calculations. We provide discreet, professional accounting services with a focus on maximising your after-tax position.
Multi-Platform Creators
Most successful creators earn across multiple platforms simultaneously. We consolidate income from all sources into a single, clear financial picture – reconciling payments from YouTube, TikTok, Instagram, Patreon, Shopify merchandise stores, affiliate networks, and direct brand deals. No more spreadsheet chaos at tax time.
Tax Challenges Unique to Content Creators
Content creation generates income in ways that do not fit neatly into traditional accounting categories. The ATO has been rapidly updating its guidance and enforcement around the creator economy, and getting it wrong can mean unexpected tax bills, penalties, or audit activity. Here are the key issues every Australian content creator needs to understand.
Platform Income and International Payments
Most creator platforms are based overseas – YouTube (Google, USA), TikTok (ByteDance, Singapore), Twitch (Amazon, USA). Payments arrive in your Australian bank account after passing through international payment processors, often with currency conversion and platform fees already deducted. You need to declare the gross income before platform fees, not just what hits your bank account. The platform fees are a separate deduction. Getting this wrong is one of the most common mistakes we see.
Gifting and Contra Arrangements
When a brand sends you a product to review or feature in your content, that product has a market value – and it is generally treated as assessable income where it is received in connection with your promotional or content creation activities. The same applies to gifted travel, experiences, event tickets, and any other non-cash benefits received in connection with your content creation activities. We help creators establish systems to track and value all gifted items correctly, so there are no surprises at tax time.
GST Registration and Compliance
Once your current or projected GST turnover exceeds $75,000 in a 12-month period, you must register for GST. But the GST treatment of creator income is not straightforward. Platform payments from overseas companies may be GST-free where they qualify as exports of services under Division 38 of the GST Act, but the treatment depends on the specific arrangement. Australian brand deals and sponsorships typically attract GST. Merchandise sales have GST implications. We ensure you register at the right time, claim input tax credits on your business expenses, and lodge your BAS correctly.
ABN and Business Registration
If you are carrying on an enterprise through your content creation activities, applying for an ABN is usually appropriate. If you don’t quote an ABN to a payer, they may be required to withhold at the top marginal rate unless an exception applies. Having an ABN also means you have record-keeping and reporting obligations. We help creators determine whether they need an ABN and set up their business registration correctly from the start.
ATO Data Matching – The Sharing Economy
From July 2024, the ATO expanded its data-matching programs to cover sharing economy and digital platform income. This means the ATO is receiving data directly from platforms about payments made to Australian creators. If your tax return does not match what the platforms have reported, expect a letter – or worse, an audit. We ensure your reported income aligns with what the ATO already knows.
Content Creator Tax Deductions
One of the biggest advantages of having a specialist creator accountant is ensuring you claim every deduction you are entitled to. Content creators have a wide range of legitimate business expenses, but you need to be able to demonstrate the business purpose and maintain proper records. Here are the key deduction categories.
Equipment & Technology
Cameras, lenses, lighting (ring lights, softboxes), tripods, gimbals, microphones, audio interfaces, computers, monitors, smartphones used for content creation, drones, and gaming consoles. Depreciation and write-off rules depend on your circumstances – some low-cost assets may be immediately deductible, and eligible small businesses may qualify for the instant asset write-off under simplified depreciation rules. We track the depreciation schedule for all your equipment and advise on the most tax-effective approach for your situation.
Software & Subscriptions
Adobe Creative Cloud, Final Cut Pro, DaVinci Resolve, Canva Pro, scheduling tools (Later, Hootsuite), analytics platforms, music licensing (Epidemic Sound, Artlist), stock footage, cloud storage, website hosting, email marketing tools, and platform subscription fees. These are fully deductible as business expenses in the year they are incurred.
Home Office & Studio
If you create content from home – and most creators do – you may be able to claim running expenses (electricity, internet, phone) and, where you have a dedicated area set aside as a place of business, a portion of occupancy expenses (rent, mortgage interest, council rates, insurance) – but occupancy expenses are only deductible where the area is exclusively used for work and is your principal place of business. The ATO allows several methods for calculating home office deductions, and the right method depends on your specific situation. We ensure you use the method that gives you the best outcome while remaining compliant.
Internet & Phone
High-speed internet is essential for uploading content, live streaming, and managing your online presence. You can claim the business-use portion of your internet and mobile phone costs. If you use a dedicated business line or have a separate internet connection for streaming, the full cost may be deductible. We help you determine the correct business-use percentage.
Travel & Content Trips
Travel undertaken primarily for content creation purposes – filming on location, attending creator events, brand collaboration shoots, and industry conferences – can be deductible. This includes flights, accommodation, meals, transport, and travel insurance – noting that private components must be excluded or apportioned where travel has a dual purpose. The key is demonstrating the primary purpose was content creation. We help you document travel expenses correctly to support the deduction.
Outsourcing & Collaboration
Video editors, thumbnail designers, virtual assistants, social media managers, copywriters, photographers, and other contractors you engage are fully deductible business expenses. As your channel or brand grows, outsourcing becomes essential – and structuring these payments correctly (including contractor vs employee considerations) matters for both tax and compliance.
Business Structure for Growing Creators
One of the most valuable things a specialist accountant can do for a content creator is advise on the right business structure at each stage of growth. A well-chosen structure can provide asset protection, cleaner commercial contracting, and operational benefits as your brand and income grow. This is where Count Out Loud’s entertainment industry expertise provides a genuine advantage – we have guided hundreds of creative professionals through this exact lifecycle.
However, structuring for creators is not as simple as “set up a company and pay less tax.” A large portion of content creator income – particularly brand deals, sponsored content, appearances, and ambassador fees – is generated through the creator’s personal skills and efforts. Under the ATO’s personal services income (PSI) rules, if more than 50% of the income from an arrangement is a reward for your personal efforts, that income may be classified as PSI regardless of which entity invoices it. Where PSI rules apply and you operate through an entity, the net income is generally attributed back to the individual. The tax outcome of a structure depends heavily on whether the personal services business (PSB) tests are satisfied, and even then, the ATO’s general anti-avoidance provisions (Part IVA) can apply to arrangements whose dominant purpose is to split or divert income. The ATO’s PCG 2025/5 sets out what it considers lower-risk versus higher-risk structuring behaviours in PSI/PSB contexts.
Stage 1: Sole Trader
When you are starting out and earning under $80,000-$100,000 from content creation, operating as a sole trader with an ABN is usually the simplest and most cost-effective structure. You report your creator income and expenses on your personal tax return. The compliance costs are low, and you maintain full control. Most creators start here, and it is the right choice until your income grows to a level where the tax savings from a company structure outweigh the additional compliance costs.
Stage 2: Company Structure
As your creator business grows, a company can offer benefits including limited liability, cleaner contracting with brands and agencies, the ability to employ staff, and separating business and personal finances. The base rate entity company tax rate of 25% can be lower than personal marginal rates – but whether you actually benefit from that rate depends on the PSI analysis. If the income is PSI and you do not satisfy the PSB tests, the net income is attributed back to you personally regardless of the company. We assess your specific income streams, apply the PSB tests (including the 80% rule, results test, and unrelated clients test), and advise whether a company structure delivers a genuine commercial and tax benefit in your circumstances. We handle the company setup, ASIC registration, and ongoing compliance – the same service we provide to production companies across the screen industry.
Stage 3: Trust Structure
A discretionary trust can be appropriate where there are genuine commercial reasons – such as asset protection, succession planning, or managing a business with multiple stakeholders. However, using a trust primarily to distribute creator income to family members on lower tax rates is an area the ATO scrutinises closely. If the income is PSI, the PSI rules generally override trust distributions and attribute the income back to the individual. Even where PSB status is satisfied, the ATO warns that Part IVA (general anti-avoidance) can apply to trust arrangements whose dominant purpose is income splitting or retaining profits without a commercial rationale – PCG 2025/5 specifically flags these as higher-risk behaviours. We advise on whether a trust delivers genuine benefits in your situation, or whether it creates compliance risk that outweighs any potential advantage.
Stage 4: Production Entity
This is where Count Out Loud’s unique expertise becomes most valuable. When a content creator evolves into a production business – producing branded content for clients, licensing original content, managing a team of creators, or developing intellectual property – the financial and structural requirements are virtually identical to a film or television production company. We have been setting up and managing production entities for over a decade. We understand IP ownership structures, licensing agreements, international distribution, and the transition from personal brand to scalable media business. No other creator-focused accountant in Australia has this depth of production company experience.
Superannuation for Content Creators
This is the topic almost no one in the creator economy is talking about. When you are employed, your employer contributes 11.5% of your salary to superannuation. When you are a self-employed content creator, nobody is making those contributions for you. And unlike a salaried employee, you do not have the safety net of compulsory super building in the background.
The tax implications are significant. Voluntary concessional contributions are taxed at just 15% inside super, compared to your marginal rate of up to 47% outside. For many creators, that gap represents one of the largest available tax savings – yet most are not taking advantage of it.
We help content creators understand the tax treatment of superannuation contributions and ensure they are structured correctly:
- Voluntary concessional contributions – up to $30,000 per year at a tax rate of just 15%, which is significantly lower than most creators’ marginal tax rate. This is one of the most effective tax deductions available to self-employed individuals.
- Catch-up contributions – if you have unused concessional cap amounts from previous years, you may be able to contribute more than $30,000 in a single year to make up for lost time.
- Industry super funds – some super funds cater specifically to media and entertainment workers. We do not provide financial product advice, but we can explain the tax treatment of different contribution types and structures.
- Company-paid super – if you operate through a company structure, the company can make super contributions on your behalf, which are tax-deductible for the company and concessionally taxed in the fund.
- Super as part of business structure planning – we integrate tax treatment of superannuation into the broader business structuring conversation, ensuring contributions are tax-effective and correctly reported.
ATO Compliance and Data Matching
The ATO has made the digital creator economy a compliance priority. From July 2024, the ATO’s sharing economy reporting regime requires digital platforms to report payment data for Australian users directly to the ATO. This means the ATO receives data from a growing number of platforms and payment processors through its third-party reporting and data-matching programs, so discrepancies between reported income and platform data are increasingly likely to be flagged.
What triggers an ATO audit for content creators:
- Income discrepancies – your reported income does not match the data the ATO has received from platforms and payment processors.
- Lifestyle vs declared income – social media makes this easy for the ATO. If your content showcases expensive cars, travel, and luxury goods but your tax return shows modest income, expect scrutiny.
- Excessive or unsupported deductions – claiming 100% business use on a car, phone, or home office without proper records or a reasonable basis.
- No ABN or GST registration – earning significant income without proper business registrations is a red flag.
- Cash and crypto payments – receiving payments in cash or cryptocurrency does not make them invisible to the ATO. All income must be declared regardless of how it is received.
Count Out Loud ensures your tax affairs are completely transparent and defensible. We maintain proper records, reconcile platform income against bank deposits, and ensure your tax return will withstand ATO scrutiny. Prevention is always better (and cheaper) than dealing with an audit after the fact.
Why Count Out Loud for Content Creators
There are accountants who have recently started marketing to content creators. And then there is Count Out Loud – a firm built from the ground up to serve Australia’s creative and entertainment industries. Here is why that distinction matters.
Entertainment Industry DNA
We do not treat content creation as a novelty. We have spent over two decades working with film producers, television companies, post-production houses, and creative freelancers. Content creation is simply the latest evolution of the entertainment industry – and we understand the financial mechanics of creative businesses at a level that generalist accountants and newcomer “creator accountants” simply cannot match.
Creator-to-Production Company Transition
When your content business outgrows the solo creator model – when you start hiring editors, producers, and managers, when brands commission you to produce content series, when you develop IP worth licensing – you need an accountant who has set up and managed production companies before. We have done this hundreds of times for film and TV production companies. The structure is the same. The expertise transfers directly.
Xero Platinum Champion Partner
As a Xero Platinum Champion Partner, we set up cloud-based accounting systems that give you real-time visibility into your creator business finances. Track income by platform, monitor expenses by category, and always know your tax position – from your phone, on set, or between takes. No more shoebox of receipts at tax time.
A Team That Gets Creative Work
Every member of the Count Out Loud team works exclusively with creative and entertainment businesses. When you call us, you are not going to spend 20 minutes explaining what AdSense is or how brand deals work. We already know. We speak your language, we understand your industry, and we are genuinely interested in helping creative businesses succeed – because that is the only type of business we work with.
Frequently Asked Questions
Do influencers pay tax in Australia?
Yes. All income earned from content creation and influencer activities is assessable income in Australia, regardless of how it is received. This includes platform ad revenue (YouTube AdSense, TikTok Creator Fund), brand sponsorships and collaborations, affiliate commissions, merchandise sales, subscription income (Patreon, OnlyFans), donations and tips, and the market value of gifted products and services received in connection with your content. The ATO treats content creation as a business, and all business income must be declared in your tax return.
How do I declare YouTube income in Australia?
YouTube income paid through Google AdSense should be declared as business income in your tax return. You declare the gross amount earned (before YouTube’s 45% share and before any US tax withholding), convert it to Australian dollars using the exchange rate on the date of each payment, and report it as assessable business income. YouTube’s platform fee (their revenue share) and any US tax withheld under your W-8BEN are separate deductions or foreign tax credits respectively. We reconcile your AdSense payments against your bank deposits and ensure every component is correctly reported.
Is gifted product taxable for influencers in Australia?
Yes. When you receive a product, service, or experience from a brand in connection with your content creation activities (whether or not you are explicitly required to post about it), the market value of that item is assessable income. For example, if a brand sends you a $2,000 camera to feature in a video, that $2,000 is income you need to declare. If a hotel provides a free stay worth $5,000 in exchange for social media coverage, that $5,000 is income. We help creators track and value all gifted items throughout the year so there are no surprises at tax time.
What can content creators claim as tax deductions?
Content creators can claim a wide range of business expenses as tax deductions, including: cameras, lighting, microphones, and other equipment; editing software and subscriptions (Adobe, Canva, music licensing); home office or studio costs; internet and phone (business-use portion); travel for content creation; outsourced services (editors, designers, virtual assistants); props, wardrobe, and styling used in content; professional development and courses; accounting and legal fees; insurance; and website and hosting costs. The key requirement is that each expense must have a direct connection to your income-earning activity, and you must maintain records (receipts, invoices) to support every claim.
When do I need to register for GST as a content creator?
You must register for GST when your annual business turnover reaches $75,000, or when you reasonably expect it will reach $75,000 in the current financial year. For content creators, this includes all income from all platforms and sources combined. Once registered, you charge GST on Australian-sourced income (like local brand deals) but not on payments from overseas platforms (which are treated as GST-free exports). You can also claim GST credits on your business purchases. We monitor your income trajectory and advise you when it is time to register – and handle the BAS lodgements from that point forward.
Do I need an ABN as an influencer?
If you are earning income from content creation on a regular basis with the intention of making a profit, you need an ABN. Without one, Australian businesses paying you for sponsorships or collaborations are required to withhold 47% of the payment under the no-ABN withholding rules. An ABN also allows you to invoice brands correctly, register for GST when required, and access small business tax concessions. We can register your ABN and ensure you are set up with the correct business activity codes for content creation.
How does the ATO know about my content creator income?
The ATO uses multiple data sources to identify creator income. From July 2024, digital platforms operating in Australia are required to report payment data to the ATO under the sharing economy reporting regime. The ATO also receives data from banks and financial institutions, payment processors like PayPal and Stripe, and international information exchange agreements. Additionally, the ATO actively monitors social media – your public content showing luxury purchases, travel, and lifestyle can be compared against your declared income. The bottom line: assume the ATO already knows what you earned. Our job is to make sure your tax return matches.
Should I set up a company for my content creation business?
It depends on your income mix, the nature of your arrangements, and whether the personal services income (PSI) rules apply. A company offers benefits like limited liability, cleaner contracting, and the ability to employ staff. However, if your income is PSI and you do not satisfy the personal services business (PSB) tests, the net income is attributed back to you personally regardless of the company – so the 25% company tax rate may not deliver the savings you expect. We assess your specific income streams against the PSB tests (including the 80% rule and results test), model the numbers, and advise whether a company structure delivers a genuine benefit or simply adds compliance cost. For creators whose income is not primarily PSI – for example, those earning from content licensing, merchandise, or employing a production team – a company structure can be very effective.
What about superannuation if I am a self-employed creator?
Unlike employees, self-employed content creators do not have an employer making compulsory super contributions. This means you need to proactively contribute to super yourself – and the tax benefits of doing so are significant. You can make voluntary concessional contributions of up to $30,000 per year, which are taxed at just 15% inside super (compared to your marginal rate of up to 47% outside super). If you have unused cap space from previous years, you may be able to contribute even more. We help creators understand the tax treatment of super contributions and ensure they are structured correctly as part of the overall tax strategy.
Can you help with OnlyFans accounting and tax?
Yes. We provide full accounting and tax services for OnlyFans creators, including income tracking, expense deductions, GST compliance, and business structuring. OnlyFans income is treated the same as any other business income by the ATO – it must be declared, and legitimate business expenses can be claimed against it. We understand the platform’s payment structure (including the 20% platform fee, which is a deductible expense), and we provide discreet, non-judgmental professional services. Your privacy and confidentiality are always protected.
Related Resources
Creative Freelancer Tax Guide
Comprehensive guide to tax obligations, deductions, and business structuring for freelancers in Australia’s creative industries.
Superannuation for Creative Workers
What creative industry professionals need to know about super contributions, industry funds, and the tax benefits of voluntary contributions.
Film & TV Production Accounting
Our core entertainment industry service – the same expertise that underpins our content creator accounting offering.
All Services
Explore the full range of accounting, tax, and advisory services Count Out Loud offers for creative businesses.
Ready to Get Your Creator Finances Sorted?
Whether you are just starting out or scaling a six-figure content business, Carmel and the team are here to help you pay less tax, stay compliant, and keep more of what you earn.
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