This interpretation statement provides guidance to taxpayers and tax agents to help online gamers, streamers, bloggers, influencers, artists, makers and other online content creators understand and meet their income tax obligations.
The statement is to help content creators get their tax obligations right from the start. Content creation is a dynamic and evolving industry, and content creation customers may be unsure whether they need to pay tax.
There is also a fact sheet that accompanies the interpretation statement. It provides a simplified version of some of the information in the interpretation statement.