5 min read
Key Takeaways
- OnlyFans creators only begin charging GST once their business turnover reaches the ATO’s $75,000 threshold.
- Income from custom content, paid messages, paywalled posts, and tips all count towards your GST turnover.
- You need an ABN before you can register for GST, even if you’re not close to the threshold yet.
- International fan purchases don’t automatically qualify as GST-free because OnlyFans sits between you and the customer.
- Keeping clear transaction records, payout summaries, and receipts makes GST compliance much easier.
- Creators with growing income or multiple platforms often benefit from professional advice to avoid GST mistakes.
If you create custom content on OnlyFans, you’ve probably wondered at some point whether GST applies. It’s one of those questions that sits in the back of your mind until your payouts begin to grow, and suddenly it feels like something you should understand properly. And because OnlyFans sits between you and your fans, the rules often seem more complicated than they really are.
The truth is that GST for creators follows the same structure as other small businesses. This guide breaks down the essentials, from thresholds to international sales, so you can feel more confident about how GST fits into your creator income. If you also earn through other platforms, you may find our broader influencer tax support helpful too.
When Do OnlyFans Creators Need to Charge GST?
In Australia, GST only applies once your business turnover reaches $75,000 in a rolling 12-month period. That number comes directly from the ATO. Before you hit the threshold, you don’t charge GST. Once you pass it, you must register.
Your turnover includes income from:
- custom video requests
- personalised photos
- paid DMs and messages
- paywalled posts
- tips and fan contributions
You check this on a rolling monthly basis rather than once a year. A lot of creators are surprised by how quickly custom requests and tips can add up. If you want to understand the registration process more clearly, you can read about our GST and BAS lodgement services.
Do You Need an ABN Before Charging GST?
Yes. If you’re earning money regularly from OnlyFans, the ATO views that as a business activity, and businesses need an ABN. You don’t need to register for GST until you hit the $75,000 threshold, but the ABN should be set up almost from the beginning.
Many creators eventually pair this with basic bookkeeping support, especially as custom content becomes a larger part of their income. If you’d like help staying organised, you can explore our bookkeeping services for entrepreneurs.
Is Custom OnlyFans Content Treated as a Taxable Supply?
Once you’re registered for GST, most of your earnings from fans are considered taxable supplies. This usually includes:
- one-off custom videos
- personalised photos
- paid DMs
- audio clips
- pay-per-view content
A lot of creators assume that OnlyFans handles everything for them, but the platform only manages its own processing fees and platform charges. Your payouts still form part of your business income and are included in your GST turnover. If you want a broader overview of how tax works for creators on the platform, this article may help: Do You Have to Pay OnlyFans Tax?
Do You Charge GST to Overseas Clients Ordering Custom Content?
This is usually where things become confusing. Some digital exports can be GST-free in Australia, which leads creators to assume international fans automatically fall into that category. But with OnlyFans, you’re not always dealing directly with the fan. The platform processes payments, collects money, and distributes content, which means the ATO may not view the fan as your direct customer.
Because of this, GST treatment can vary depending on how the platform structures the transaction. If overseas fans make up a large portion of your custom orders, it’s worth double-checking how the rules apply to your specific setup.
What Records Should You Keep for GST as an OnlyFans Creator?
You don’t need anything elaborate, but your records should tell a clear story of what you earned and why. Most creators keep:
- payout summaries from OnlyFans
- screenshots or notes about custom requests
- receipts for equipment or software
- bank statements
- GST records if registered
Good record-keeping makes tax time far easier and prevents headaches later on. If you’re thinking about improving your system, you might find this article on cloud accounting benefits helpful.
When Should You Speak With an Accountant About GST for OnlyFans?
It’s usually a good idea to ask for help when:
- your income is climbing towards the $75,000 threshold
- custom orders become consistent
- you’re earning from multiple platforms
- a large portion of your supporters are overseas
National Accounts works closely with creators and offers dedicated support through our OnlyFans tax accountants. If you’d like personalised guidance or want to set up your business properly from the beginning, you can contact our team here: Get in touch with National Accounts.
