Updated 26 July 2026
In this guide
The itemised deduction table
| Item | Typical treatment | Notes |
|---|---|---|
| Cameras, phones, ring lights, tripods | Under $300 immediate; above, depreciate; genuine business operators can use the instant asset write-off, $20,000 to 30 June 2026 with the continuation not yet law | Content-use share for dual-use phones, commonly 60-80% for a working creator |
| Content wardrobe: lingerie, costumes, outfits used exclusively in content | Deductible | The exclusivity is the test; pieces worn as everyday clothing are private. Keep them separate, literally |
| Props, toys and consumables used in content | Deductible as production costs | Records tying purchases to content; itemised statements matter more than embarrassment |
| Sets, backdrops, furniture for the filming space | Deductible / depreciable | Dedicated-use items at 100% |
| Home studio running costs | Floor-area share of power, heating, internet | Dedicated room supports a clean percentage; the WFH rules logic applies |
| OnlyFans platform fee (20%) | Effectively accounted for by declaring gross income and deducting the fee | Match the treatment to your statements; do not deduct it twice against net income |
| Payment and bank fees, currency conversion | Deductible | From payout and bank records |
| Editing apps, scheduling tools, cloud storage | Deductible | 100% where content-only |
| Promotion: paid ads, shoutouts, collab payments | Deductible | Invoices or payment records, including for shoutouts paid to other creators |
| Subscriptions to other creators | Deductible only where genuine research with a documented content purpose | A live ATO attention area; small, purposeful and documented survives, a general habit does not |
| Contractors: editors, photographers, chatters, managers | Deductible | Watch contractor vs employee obligations as the team grows; agency cuts deduct from gross |
| Phone and internet | Content-use share | Diary month establishing the split |
| Accounting and tax agent fees | Deductible | Including advice on all of the above |
The claims that fail
The disallowed list is where creator returns get adjusted, and the pattern is consistent: costs of being presentable are private, costs of producing content are deductible.
- Cosmetic procedures, injectables, surgery: private, even where the look is central to the brand. The ATO's position on appearance costs is long-settled and creator arguments have not moved it.
- General hair, nails, tanning, gym: private maintenance. The narrow exception territory (stage-style makeup consumed in shoots) is small and needs records.
- Everyday clothing worn in content: private. The wardrobe line is exclusivity, not appearance in a video.
- Meals, ubers and general lifestyle filmed for content: filming something does not convert it. Genuine production costs within a shoot are the exception, itemised.
- The private share of anything dual-use: the percentage is the audit conversation, so set it on evidence.
A creator earning $95,000 gross platform income: platform fee $19,000; content wardrobe and props $4,200; camera and lighting upgrades $3,100 (written off); dedicated-room studio share $1,900; editing tools and storage $840; promotion and shoutouts $2,600; contractor photographer $1,800; phone/internet share $1,100; accounting $900. Total deductions $35,440; taxable income $59,560. Tax plus Medicare on that is roughly $10,800 at 2025-26 rates, versus about $23,000 if the same creator declared gross with no deduction file: the file is worth over $12,000, and every line of it needs a receipt.
Apportionment: the percentages that hold
Set business-use percentages from evidence: a four-week diary for phone and internet, floor-area measurement for the studio, and purchase-level separation for wardrobe (a content-only drawer or rack is genuinely useful evidence). Percentages of 100% on dual-use items are the single fastest route to an adjustment; realistic splits documented once are the fastest route through a review, and the review process itself is covered in our ATO audit guide.
Beyond deductions
Deductions sit inside the wider OnlyFans tax picture: income declaration and rates in the OnlyFans tax guide, GST and the $75,000 threshold in the creator GST guide, and the ABN and structure question in the structuring guide. Quarterly set-asides and PAYG instalments complete the setup.
Frequently asked questions
Can OnlyFans creators claim lingerie and outfits?
Yes, where used exclusively for content. Pieces that double as everyday clothing are private; keep content wardrobe physically and financially separate.
Can I claim toys and props?
Yes, as production costs where used in content, with purchase records. Itemised statements beat vague descriptions if reviewed.
Is the OnlyFans 20% fee deductible?
Effectively yes: declare gross income and deduct the fee, matching your platform statements. Just never deduct it again from net figures.
Can I claim cosmetic procedures or beauty treatments?
No. Cosmetic work, general grooming and maintenance are private under long-settled ATO positions, regardless of their importance to the brand.
Can I claim subscriptions to other creators?
Only where genuine, documented research for your content, kept small and purposeful. It is an area the ATO looks at closely.
What records do OnlyFans creators need?
Platform payout statements, receipts for every claimed item, the apportionment basis for shared costs, and five years of retention.
Build the deduction file once
We set up the categories, the percentages and the records system, then your returns run on rails. Talk to our OnlyFans tax accountants.
Talk to our OnlyFans tax accountantsThis 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.
