How GST Works for Australian YouTubers | AdSense, Brand Deals and BAS

Last updated: April 2026

All YouTube income is assessable in Australia, but not all of it attracts GST. Understanding the distinction is essential once you are registered. For a full overview of your tax obligations, see our YouTube tax accountant services.

When Must You Register for GST?

GST registration is compulsory once your total business turnover from all activities (not just YouTube) exceeds $75,000 in a rolling 12-month period. This includes AdSense, brand deals, affiliate commissions, memberships, Super Chat, and income from any other platform or business.

You check this on a rolling monthly basis. If your income over the previous 12 months exceeds $75,000, or you reasonably expect it to exceed $75,000 in the next 12 months, you must register.

GST-Free vs GST-Applicable YouTube Income

Once registered, you must classify each income stream correctly on your BAS.

The key question is always: who is paying you, and where are they located? When Google’s overseas entity pays you directly, the payment is generally GST-free. When an Australian brand pays you for a sponsored video, that is a domestic supply subject to GST.

Why AdSense Is Usually GST-Free

AdSense payments are managed by Google and paid from entities based overseas (usually Google Ireland Limited or Google Asia Pacific Pte. Ltd.). Under Australian GST law, services supplied to an overseas recipient are treated as GST-free exports. Since Google is the party paying you, and Google is based overseas, the supply is classified as an export.

This means you do not charge GST on AdSense income, and it does not appear as a GST-applicable supply on your BAS. However, it does appear in your total income reporting and still counts toward the $75,000 turnover threshold.

Claiming GST Credits (Input Tax Credits)

Once registered for GST, you can claim back the GST included in eligible business purchases from Australian suppliers. This reduces the net amount of GST you owe to the ATO and improves your cash flow.

Common claimable expenses for YouTubers include camera and audio equipment from Australian retailers, editing software from Australian providers, Australian internet and phone charges (business-use portion), home office expenses where GST was included, local transport and travel costs, and fees from GST-registered accountants and other professionals.

You cannot claim credits on purchases that do not include Australian GST, such as most international software subscriptions. To claim, you must hold a valid tax invoice showing the supplier’s ABN and the GST amount.

Lodging Your BAS

BAS is due quarterly: 28 October, 28 February, 28 April, and 28 July. Each BAS reports the GST you collected on sales, the GST you paid on business purchases (input tax credits), and the net amount payable or refundable.

For YouTubers, the most common error is misclassifying AdSense as GST-applicable, which overstates your GST liability and means you overpay. The opposite error, treating Australian brand deals as GST-free, understates your liability and creates a shortfall the ATO will eventually find.

We handle BAS lodgement for every YouTube client, ensuring the AdSense/brand deal split is classified correctly every quarter. For more on the W-8BEN form that affects your AdSense withholding, see our W-8BEN guide for Australian creators.