Do Influencers Need an ABN, Company or BAS? A Beginner's Guide to Content Creator Tax in Australia
You've started making money from Instagram, TikTok, YouTube or brand collaborations. Maybe you're earning a few hundred dollars a month, or perhaps your content is turning into a full-time career.
Then come the questions:
Do I need an ABN? Should I register a company? What is a BAS? And how much is all this going to cost me?
The good news is that you don't necessarily need a company or an expensive accounting setup to start earning money as an influencer.
Let's break down what you actually need, when you need it and how much you should expect to spend.
1. What Is an ABN and Why Would an Influencer Need One?
An Australian Business Number (ABN) is an 11-digit number that identifies your business.
Think of it as your business identification number.
If you're regularly creating content to earn money, negotiating brand deals, invoicing businesses or running your content creation activities with the intention of making a profit, you may be operating a business.
Having an ABN allows you to:
Invoice brands and businesses for sponsored content.
Identify yourself as a legitimate business.
Register for GST when required.
Register a business name.
Avoid certain withholding obligations when invoicing other businesses.
How much does an ABN cost?
GOVERNMENT REGISTRATION FEE
$0
Registering an ABN directly through the Australian Government is free.
You can apply through the Australian Business Register.
Importantly, an ABN is not automatically required just because you receive a free product or earn occasional income. Whether you're carrying on a business depends on the nature, regularity and commercial purpose of your activities. Even without an ABN, assessable income may still need to be declared.
2. Do I Need to Register a Company or Can I Be a Sole Trader?
This is where many new influencers get confused.
You do not need to register a company simply because you have an ABN.
For most influencers starting out, operating as a sole trader is the simplest and most affordable option.
Option 1: Sole Trader
Let's say Sarah has 15,000 Instagram followers and has started earning $2,000 per month from brand collaborations.
She could operate as a sole trader.
This means:
She applies for an ABN in her own name.
She invoices brands directly.
She reports her influencer income and business expenses in her individual tax return.
She pays income tax at her applicable individual tax rates.
She doesn't need a separate company tax return.
Sarah can also claim eligible business expenses, such as the business-use portion of equipment, software and internet costs.
However, as a sole trader, she is personally responsible for the business's debts and legal obligations.
Option 2: Company (Pty Ltd)
Now imagine Sarah's influencer business has grown.
She's earning $180,000 per year, employing a video editor, negotiating larger commercial contracts and planning to launch her own products.
At this stage, it may be worth considering a company.
A company is a separate legal entity. It has its own ABN, tax file number and tax return.
Potential advantages include:
A degree of separation between personal and business liabilities.
Greater flexibility for business growth, employees and commercial arrangements.
Potential tax planning opportunities where profits can legitimately remain in the company.
A structure that may be better suited to a growing commercial brand.
However, companies are more expensive to establish and maintain.
There is also an important tax consideration: incorporating does not automatically mean your influencer income will be taxed at the company tax rate.
Personal services income rules, the way income is generated and how money is paid to you can significantly affect the outcome.
Sole Trader vs Company: What's the Difference?
Feature | Sole Trader | Company |
ABN registration | Free | Free |
Company registration | Not required | $636 government fee |
Tax return | Individual | Separate company return |
Tax rate | Individual rates | Generally 25% or 30%, depending on eligibility |
Personal liability | Generally unlimited | Generally limited, with exceptions |
Administration | Relatively simple | More complex |
Ongoing accounting costs | Generally lower | Generally higher |
Suitable for | Starting and smaller businesses | Growing or more complex businesses |
Annual Review Fee | None | $342 / year |
Late Lodgement Fees | Penalties increasingly the later you lodge |
The company registration fee is $636 and the standard annual ASIC review fee for a proprietary company is $342, based on the fees effective from 1 July 2026.
Our advice: Don't rush into establishing a company just because your influencer income is increasing. The right structure depends on your profit, commercial risks, personal circumstances and plans for growth.
3. What Is GST and When Does an Influencer Need to Register?
GST stands for Goods and Services Tax.
In Australia, GST is generally 10% on taxable sales.
You are generally required to register for GST when your business's annual GST turnover reaches, or is expected to reach, $75,000.
This is based on turnover, not profit.
For example:
Influencer income | GST registration |
$20,000 per year | Generally optional |
$50,000 per year | Generally optional |
$75,000 per year | Generally required |
$120,000 per year | Generally required |
The threshold is assessed using the relevant 12-month GST turnover rules, not simply your income for the financial year. Certain income from overseas platforms and international customers may receive different GST treatment, so it is important to check which receipts count towards the threshold.
Example: You Charge a Brand $2,200
If you're GST registered and the sponsorship is subject to Australian GST:
Example brand collaboration invoice
Content creation fee - $2,000
GST (10%) - $200
Total invoice
$2,200
The $200 GST collected is generally payable to the ATO, subject to any GST credits and other adjustments.
If you're not registered for GST, you generally cannot charge GST on your invoices.
4. What Is a BAS and Why Do Influencers Have to Lodge One?
BAS stands for Business Activity Statement.
It's a form businesses use to report and pay certain taxes to the Australian Taxation Office (ATO).
If you're registered for GST, you'll generally need to lodge a BAS, usually every three months for smaller businesses.
A BAS may include:
GST collected from customers.
GST credits on eligible business purchases.
PAYG instalments towards your income tax.
PAYG withholding if you employ staff.
Example: An Influencer's Quarterly BAS
Sarah is GST registered and earns $22,000 from Australian brand collaborations during the quarter, including $2,000 GST.
She also spends $5,500 on eligible business purchases, including $500 GST.
Description | Amount |
GST collected | $2,000 |
GST paid on eligible expenses | ($500) |
Net GST payable to ATO | $1,500 |
Sarah would generally pay $1,500 in GST for that quarter.
This example assumes all sales and purchases have the stated GST treatment and Sarah is entitled to claim the full GST credits.
Important: A BAS is not the same as an income tax return. You still need to lodge your annual tax return, and you may need to lodge a BAS even if you are not GST registered, for example if you have PAYG instalment obligations.
5. How Much Does It Cost to Run an Influencer Business?
This is where choosing the right business structure can make a significant difference.
Below is a general comparison of government fees and illustrative professional costs for a straightforward influencer business.
Expense | Sole Trader | Company |
ABN registration | Free | Free |
ASIC company registration | $0 | $636 |
ASIC annual company review | $0 | $342 |
Business name, if needed | $47/year | $47/year |
Accounting and tax return | Generally lower | Generally higher |
BAS preparation, if required | Additional | Additional |
Bookkeeping software | Optional | Often recommended |
Government fees are current for October 2026. Professional fees vary depending on the complexity of your business. Business name registration is not required in every case.
Example: The Cost of Running a Sole Trader Business
Suppose you're earning $40,000 a year from content creation.
You might have:
Free ABN registration.
$47 per year for a registered business name, if needed.
Annual accounting fees for your individual return and business schedule.
No GST registration or quarterly BAS requirement, assuming no other circumstances trigger them.
For a relatively straightforward business, this can be a cost-effective way to operate.
Example: The Cost of Running a Company
Now suppose your content creation business earns $150,000 a year.
In addition to the $636 company registration fee, you could have:
$342 annual ASIC review fee.
Company tax return preparation costs.
Bookkeeping and financial statement preparation.
Quarterly BAS preparation.
Payroll and superannuation administration if you're paying yourself a salary or employing others.
Additional tax advice and company compliance requirements.
For some influencers, the commercial and structural benefits may justify these expenses. For others, they may not.
The key question isn't simply how much you earn. It's whether the benefits of operating through a company outweigh the additional costs and obligations.
6. When Should You Consider Moving From Sole Trader to Company?
There's no fixed income level at which an influencer must become a company.
However, it may be worth reviewing your structure when:
Your content creation business is generating consistent and substantial profits.
You're hiring employees or engaging multiple contractors.
You're launching your own merchandise, products or other businesses.
You're entering significant sponsorship or licensing agreements.
You want to bring in business partners or investors.
You're concerned about commercial risks and personal liability.
Remember, a company is not a guaranteed tax-saving strategy, and changing structures can have tax and transfer implications.
7. What About Free Products, PR Packages and Gifts?
One of the biggest misconceptions among influencers is that only cash payments count as income.
That's not necessarily true.
If a brand provides you with products, accommodation, travel or other benefits in exchange for promotional content, those benefits may be assessable income.
For example, if a hotel provides a $1,500 stay in return for promotional videos, there may be tax consequences even though no money changes hands.
The treatment depends on the arrangement and the nature of the benefit. Keep records of both cash and non-cash collaborations.
8. What Should a New Influencer Do First?
If you're starting to make money from content creation, here's a practical checklist.
Influencer business checklist
Determine whether your content creation activities amount to a business.
Apply for an ABN if you're entitled to one and need it.
Choose an appropriate business structure, usually sole trader when starting out.
Keep records of sponsorships, platform payments, gifts and business expenses.
Monitor your GST turnover against the $75,000 threshold.
Set aside money for income tax and any GST obligations.
Review your structure with an accountant as your business grows.
9. Frequently Asked Questions
Do I need an ABN if I only earn $500 from Instagram?
Not necessarily. There is no fixed minimum income amount that determines whether you need an ABN. The important question is whether you're carrying on a business. Even occasional income may still need to be declared for tax purposes.
Can I have an ABN and still work a normal job?
Yes. Many influencers work full-time or part-time jobs while operating a separate sole trader business. Your employment income and sole trader business profit are generally included in your individual tax return.
Do I need an accountant if I'm a sole trader?
It isn't compulsory, but an accountant can help you claim eligible deductions, understand your tax obligations and avoid mistakes, particularly where you earn income from multiple platforms or overseas.
Do I need to lodge a BAS if I earn less than $75,000?
Not necessarily. If you're not registered for GST and have no other BAS reporting obligations, you may not need to lodge one. However, voluntary GST registration or PAYG instalments can change this.
Is a company better for tax if I'm a successful influencer?
Not automatically. Company tax rates can be lower than higher individual marginal rates, but personal services income rules, how profits are distributed and other tax requirements can limit the advantages. Professional advice is important before changing structures.
Need Help Setting Up Your Influencer Business?
At Dolman Bateman, we work with Australian influencers, YouTubers, TikTok creators, streamers, OnlyFans creators and other digital entrepreneurs.
Whether you're earning your first $1,000 from brand collaborations or running a growing six-figure content creation business, we can help you understand your obligations and choose an appropriate structure.
Our services include ABN and GST registration, sole trader and company setup, BAS preparation, bookkeeping, tax returns and ongoing business advice.
Start your content creation business on the right financial footing.
Disclaimer: This article provides general information only and does not constitute personal taxation or legal advice. Fees and thresholds are current as at October 2026 and may change. Individual circumstances, particularly international platform income and personal services income, can affect the tax treatment.
