Key Takeaways
- GST registration is required once your total business turnover reaches $75,000 in a rolling 12-month period. All OnlyFans income counts, including tips, custom content, and PPV.
- The question of whether OnlyFans’ Electronic Distribution Platform (EDP) status shifts GST obligations away from creators is unresolved. We explain both positions below so you can make an informed decision with your accountant.
- International fan payments are not automatically GST-free because OnlyFans sits between you and the fan.
- Once registered, you lodge a BAS quarterly and can claim GST credits on business expenses.
When does GST registration kick in?
You must register for GST once your GST turnover reaches $75,000 in any rolling 12-month period. You check this on a rolling basis, not once per financial year. That means if your monthly earnings have been climbing and the total over the past 12 months crosses $75,000, you need to register right then, not at the end of the financial year.
All OnlyFans income counts toward this threshold: subscriptions, tips, pay-per-view, custom content, paid DMs, and live gifts. If you earn on multiple platforms (OnlyFans plus Fansly, Patreon, YouTube, or brand deals), all business income across all sources gets added together.
Once registered, you charge 10% GST on applicable supplies, lodge a BAS each quarter, and can claim GST credits on your business purchases.
Before you hit the threshold, you don’t charge GST, and you don’t need to register. However, voluntary registration can make sense if your business expenses are significant and GST-inclusive, since registration lets you claim back the GST component of those expenses.
The EDP question: does OnlyFans collect GST for you?
This is the most technically complex and least well-understood issue in OnlyFans tax for Australian creators. Tax advisors are openly contradicting each other, and the ATO hasn’t issued definitive platform-specific guidance.
Here’s the issue:
Under Division 84 of the GST Act and LCR 2018/2, certain digital platforms are classified as Electronic Distribution Platforms (EDPs). When a platform qualifies as an EDP, it becomes the “deemed supplier” of the digital content. That means the platform, not the creator, is responsible for collecting and remitting GST on supplies made to Australian consumers.
OnlyFans almost certainly qualifies as an EDP. It facilitates the supply, processes payments, controls the delivery mechanism, and takes a commission. In 2023, the Court of Justice of the European Union confirmed in Fenix International Ltd v HMRC (Case C-695/20) that OnlyFans is the deemed supplier for UK VAT on the entire fan payment. Australia’s EDP rules operate on similar principles.
What this might mean for creators
If OnlyFans is the deemed supplier under Division 84:
- OnlyFans (not you) is liable for GST on supplies to Australian consumers through the platform
- Your creator payout may not count as a “supply” toward your GST registration threshold in the same way, because the supply to the consumer is deemed to be made by OnlyFans
- You may still need to account for GST on income earned outside the platform (brand deals, direct sales)
If OnlyFans is NOT treated as the deemed supplier (or if the ATO takes a different view):
- You are making the supply directly to fans
- All income counts toward your $75,000 registration threshold
- Once registered, you must charge GST on supplies to Australian-based fans
Our position
The EDP analysis is compelling, but the ATO has not issued a public ruling or determination confirming how Division 84 applies to OnlyFans specifically. Until they do, the conservative approach is to treat your OnlyFans income as counting toward your GST registration threshold and to register once you cross $75,000. This is the approach we take with our clients.
If you’re earning well above the threshold and the EDP question would significantly change your GST position, it may be worth seeking a private ruling from the ATO for certainty.
Are international fan payments GST-free?
Many creators assume that payments from overseas fans are automatically GST-free. The logic goes: you’re exporting a digital service, and exports are GST-free under section 38-190 of the GST Act.
In a straightforward export situation, that would be correct. If an Australian graphic designer provides services directly to a US client, that supply is GST-free.
But OnlyFans complicates this. You don’t deal directly with the fan. OnlyFans processes the payment, collects the money, delivers the content, and pays you a share. The ATO may not view the fan as your direct customer. Instead, the supply chain looks like:
Creator → OnlyFans (intermediary) → Fan
Because OnlyFans sits in the middle, the “export” exemption may not apply in the way you’d expect. The ATO could argue that your supply is to OnlyFans (a UK company), not to the individual fan, and the characterisation of that supply determines the GST treatment.
This is another area where the EDP analysis matters. If OnlyFans is the deemed supplier, the export question shifts to OnlyFans, not you. But if you’re treated as making direct supplies, the intermediary structure muddies the export exemption.
Practical advice: If overseas fans make up a large percentage of your income, don’t assume it’s all GST-free without getting specific advice. The answer depends on the exact structure of the transaction and how the ATO characterises OnlyFans’ role.
How to determine what’s GST-applicable vs. GST-free
Once you’re registered, you need to sort your income into the right categories on your BAS.
Likely GST-applicable (you charge 10% GST)
- Custom content supplied to Australian fans (where you’re treated as the direct supplier)
- Brand deals and sponsorships with Australian companies
- Affiliate commissions from Australian programs
- Merchandise sold to Australian customers
Potentially GST-free
- Platform income where OnlyFans is the deemed EDP supplier (if the Division 84 analysis applies)
- Exports of services to non-residents where you deal directly with the customer (not through a platform intermediary)
- Income earned before reaching the $75,000 threshold (no GST applies pre-registration)
How to think about it practically
Most creators in the $75,000 to $250,000 range take the conservative approach: register for GST, treat all income as GST-applicable unless clearly exempt, and claim back GST on business expenses. This avoids risk and is straightforward to administer.
At higher income levels, a detailed analysis of the EDP question can materially change your GST position. This is where specialist advice pays for itself.
Claiming GST credits on expenses
One of the benefits of GST registration is that you can claim back the GST included in your business purchases. This is called an input tax credit.
Claimable GST credits include:
- Camera and equipment purchases from Australian retailers
- Editing software with GST-inclusive pricing
- Internet and phone (business-use portion)
- Office furniture and supplies
- Australian-based professional services (accountant, lawyer)
- Advertising with GST-registered Australian media
Not claimable (no GST to claim back):
- Overseas software subscriptions (Adobe, Canva) that don’t charge Australian GST
- Most OnlyFans platform fees (deducted before payout, no GST invoice issued to you)
- Imports under $1,000 where GST wasn’t charged at the border
Example: You’re GST-registered and buy a $2,200 camera (GST-inclusive) from an Australian retailer. The GST component is $200 (1/11th of the total). You claim $200 as an input tax credit on your BAS, effectively reducing the camera cost to $2,000.
How to lodge your BAS
Once GST-registered, you’ll lodge a Business Activity Statement each quarter. Here’s the simplified process:
1. Track your income and GST collected Your accounting software (Xero, QuickBooks, MYOB) should automatically calculate GST on sales and purchases if set up correctly.
2. Track your business purchases and GST credits For every business expense, record whether GST was included. Keep the tax invoice.
3. Calculate the net amount GST collected on sales minus GST paid on purchases = the amount you owe the ATO (or the ATO owes you, if your credits exceed your collections).
4. Lodge through the ATO portal or your accountant BAS can be lodged via myGov, the ATO’s Business Portal, or through your tax agent’s software. Due dates are 28 October, 28 February, 28 April, and 28 July.
5. Pay any amount owing Payment is due on the same date as lodgement. Late payment attracts GIC (approximately 11% per annum).
For a full list of BAS and tax return deadlines, see our OnlyFans deadline guide.
Frequently asked questions
Yes. All income from your OnlyFans business, including tips, donations, and gifts processed through the platform, counts toward the $75,000 threshold.
Yes. You need an active ABN to register for GST. If you don't have one yet, you can apply at abr.gov.au and register for GST at the same time.
Yes. Voluntary registration can make sense if your business expenses are significant and GST-inclusive, as it lets you claim input tax credits. The downside is the quarterly BAS administration.
You must register within 21 days of realising you've exceeded or will exceed the threshold. GST applies from the date of registration, not retroactively.
No. OnlyFans provides earnings statements through your dashboard, but these aren't Australian tax invoices. You'll need to use your own records and accounting software to prepare your BAS.
