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Tax Guide for Content Creators in New Zealand

Navigating Your Tax Responsibilities with Cameron Rolls - Chartered Accountants

Content creation is an exciting and growing industry, with creators earning income from platforms like YouTube, TikTok, Instagram, and others. But as this industry grows, so does the IRD’s focus on ensuring creators meet their tax obligations. Here’s a clear and concise guide to help you understand your responsibilities.

Am I Running a Business or Pursuing a Hobby?

The distinction between a business and a hobby is critical:

  • Hobby: Personal pursuits not intended for profit. Expenses are not tax-deductible.

  • Business: Activities carried out with the intention of making a profit. Income must be declared, and you can deduct related business expenses.

To determine if your content creation qualifies as a business, consider:

  • Regularity and scale of activities

  • Marketing efforts and self-promotion

  • Profit intention and capacity

  • Professional conduct (e.g., maintaining records, branding)

Tax Obligations for Side Hustles

If your content creation generates additional income, it’s considered taxable. Regardless of whether it's your primary job or a side hustle, all income must be declared.

💡 Pro Tip: Expenses related to content creation may be tax-deductible, helping to offset your income.

Income to Declare

The IRD requires you to declare income from:

  • Advertising and sponsorships

  • Appearance fees or partnerships

  • Cryptocurrency payments

  • Non-cash benefits (e.g., free products, trips).

Non-cash benefits must be reported at market value, which can sometimes create cashflow challenges. Be proactive in setting aside funds for taxes on these items.

GST Requirements

If your annual income exceeds $60,000, you must register for GST. This applies to all businesses, including content creators. GST registration means:

  • Charging GST on your services

  • Filing GST returns regularly.

Claimable Expenses

As a content creator operating a business, you may deduct expenses directly related to your work, such as:

  • Equipment: Cameras, lighting, microphones, computers

  • Operational costs: Internet, phone bills, software subscriptions

  • Advertising: Social media ads, domain fees

  • Home office expenses (portion of rent, power, etc.).

Filing Your Tax Return

You can file your return yourself or engage a professional accountant to:

  • Ensure accuracy

  • Identify deductible expenses

  • Minimise tax liabilities

At Cameron Rolls, we specialise in helping creatives like you navigate complex tax rules.

Why Record-Keeping Matters

The IRD requires records to be kept for 7 years. Key documents include:

  • Receipts and invoices

  • Bank statements

  • Contracts and agreements.

Good records make audits stress-free and ensure no deductions are overlooked.

Get Expert Support

Taxation can be complicated, especially with varying income streams and obligations. At Cameron Rolls - Chartered Accountants, we take the hassle out of tax compliance so you can focus on your craft.

🔗 Learn more at www.cameronrolls.co.nz
📞 Contact us today for personalised advice on your tax situation.



 

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