Updated 26 July 2026
In this guide
How the $75,000 threshold actually works
GST turnover is your gross business income (not profit) excluding GST, measured two ways at once:
- Current turnover: this month plus the previous 11 months
- Projected turnover: this month plus the next 11 months
Hit $75,000 on either measure and you have 21 days to register. The projection test is the one that catches growing creators: sign a brand deal that lifts your run rate over the line and registration is due now, not after the money lands. Register late and the ATO can backdate, making you liable for GST on past sales you never collected, out of your own pocket.
The creator wrinkle: GST-free is not the same as excluded
Income from an overseas platform (OnlyFans, YouTube ad revenue, Twitch, foreign stock libraries) is generally GST-free as an export of services, a supply to a non-resident. Two consequences that surprise creators:
- You will not add 10% to that income after registering. The supply is GST-free, so registration costs you nothing on platform earnings.
- It still counts toward the $75,000 threshold. GST-free supplies are included in GST turnover. A creator on $90,000 of pure OnlyFans income must register even though no GST is ever charged on it.
Once registered, being on the GST system actually pays: you claim back the GST in your Australian business costs (equipment, software, editing, accounting fees) as input tax credits, while your platform income stays GST-free. Many established creators are net refund positions on every BAS.
Australian-sourced income is the other side: brand deals with Australian businesses, appearance fees, merch sold to Australian customers and services to local clients are taxable supplies. Registered creators add 10% GST to those invoices, and the client claims it back, so it costs the deal nothing.
What counts toward your $75,000
| Income stream | Counts toward threshold? | GST charged once registered? |
|---|---|---|
| OnlyFans, Fansly and similar platform income | Yes | No, GST-free export |
| YouTube AdSense, Twitch payouts | Yes | No, GST-free export |
| Brand deals with Australian businesses | Yes | Yes, 10% |
| Brand deals with overseas businesses | Yes | Generally no, GST-free export |
| Merch to Australian customers | Yes | Yes, 10% |
| Tips and gifts genuinely unconnected to your activity | Generally no | No |
| Salary from a day job | No, not business income | No |
Registering and running BAS
Registration takes minutes through your accountant or online against your ABN. From there:
- Reporting cycle. Quarterly BAS is the default and right answer for almost all creators; monthly is optional (or required over $20 million, which is not you yet).
- What goes on the BAS. Total sales including GST-free exports, GST collected on Australian taxable sales, and GST credits on business purchases. The export income is reported, just at the GST-free label.
- Cash vs accruals. Under $10 million turnover you can account on a cash basis, paying GST only when money is received. Take it.
- Platform fees. The 20% OnlyFans fee and similar charges from non-resident platforms generally carry no Australian GST, so there is no credit to claim on them; your payout is simply net of the fee, with the gross reported as income. US withholding on platform income is a separate system entirely, handled by the W-8BEN.
The deadlines are the standard quarterly BAS dates, with lodgment extensions when a registered agent lodges for you. Miss them and penalties plus GIC apply, and GIC is no longer deductible.
Should you register before $75,000?
Voluntary registration below the threshold makes sense when your Australian costs are significant, because the input tax credits are real money and your platform income stays GST-free anyway. It adds BAS lodgment obligations, so the credit value has to beat the compliance cost. A creator spending $15,000 a year on equipment and services recovers about $1,360 in GST credits; usually worth it once spending is at that level.
Frequently asked questions
Do I need to register for GST as a content creator?
Yes, once your GST turnover reaches or is projected to reach $75,000 over 12 months, counting all business income including foreign platform earnings.
Does OnlyFans income count toward the $75,000 GST threshold?
Yes. It is generally GST-free as an export, but GST-free supplies still count toward GST turnover.
Do I charge GST on OnlyFans or YouTube income?
No. Income from overseas platforms is generally GST-free as a supply to a non-resident. Australian brand deals and merch are taxable at 10%.
What happens if I register late?
The ATO can backdate your registration, making you liable for GST on past Australian taxable sales you never collected, plus penalties and interest.
Should I register before I reach $75,000?
Sometimes. If your Australian business costs are significant, the input tax credits can outweigh the compliance effort, since your platform income stays GST-free either way.
How often do I lodge a BAS?
Quarterly for almost all creators, on a cash basis, with extended deadlines when lodged through a registered agent.
Get registered and set up properly
We handle registration, BAS setup and the export treatment for creators every day. See our creator services or start with the full income picture in our OnlyFans tax guide.
See our creator servicesThis article provides general information only, current at the date of publication, and does not constitute personal tax, legal or financial advice. Consider your circumstances or speak with us before acting. Liability limited by a scheme approved under Professional Standards Legislation.
