Live streaming on YouTube has its own set of money-makers: channel memberships, Super Chat, Super Thanks and Super Stickers, all sitting alongside your normal AdSense revenue. If you earn from any of them, it is taxable in Australia. This guide explains how YouTube live streaming income is taxed and what live creators can claim.
It's All Income
Every way your channel makes money is assessable income once you are creating with the intention to profit. That includes:
- Channel memberships and their monthly recurring revenue
- Super Chat and Super Stickers during live streams
- Super Thanks on regular videos
- AdSense ad revenue
- Sponsorships, brand deals and affiliate income
- Merch shelf sales
There is no special rate for any of these. They are added together, combined with your other income, and taxed at your individual marginal rate, with the $18,200 tax-free threshold applying across the total.
Why Super Chat Isn't a Gift
Viewers dropping a Super Chat feels like a tip, but for tax it is part of your earnings. Your audience is paying to support your channel and get their message seen, so the ATO treats it as income from your content, not a tax-free gift. The same goes for Super Thanks and membership fees.
USD Payouts and US Withholding
YouTube pays through Google AdSense, generally in US dollars. Convert each payout to AUD using the rate on the day you received it, or the ATO's average annual rate. Google may withhold US tax on the earnings you make from US viewers. Make sure your W-8BEN tax information is submitted in AdSense so only the correct amount is withheld, and claim any US tax paid as a foreign income tax offset in your Australian return. Our YouTube AdSense tax guide covers this in detail.
What YouTube Live Streamers Can Claim
To the extent they are used for the channel, you can claim:
- Cameras, microphones, lighting and capture gear (depreciated if over $300)
- Streaming and editing PC and monitors
- Editing software and subscriptions, music licensing, thumbnails and graphics tools
- Internet and the business share of electricity
- Home office or studio running costs via the home office method
- Props, sets and content costs directly tied to your videos
ABN, GST and Instalments
You will generally need an ABN, and once your turnover reaches $75,000 you must register for GST. As your channel grows, the ATO may move you onto PAYG instalments. Because nothing is withheld from your YouTube payouts, set money aside as you earn so the bill is covered.
Frequently Asked Questions
Is Super Chat and Super Thanks income taxable?
Yes. Super Chat, Super Thanks and Super Stickers are payments from viewers that YouTube passes to you (minus its cut), and they are assessable income for an Australian creator, taxed at your marginal rate along with your other earnings.
Are channel memberships taxed differently to AdSense?
No. Membership revenue, Super Chat, Super Thanks and AdSense are all part of your YouTube income. They are combined with your other income and taxed at your individual marginal rate. The source does not change the tax treatment.
Do I pay Australian tax if YouTube already withheld US tax?
You still declare the full income in Australia, converted to AUD. If YouTube withheld US tax on income from US viewers, you can usually claim that back as a foreign income tax offset so you are not taxed twice. Submitting your W-8BEN tax info in AdSense reduces unnecessary withholding.
Going live and getting paid? We've got the tax.
CreatorTax helps YouTube streamers and live creators keep their tax simple. We are Chartered Accountants who specialise in YouTube creator tax returns.
Get Started Today Book a Free 15-Min Call