IS 21/08
Issued
28 Sep 2021

Content creators - tax issues

This interpretation statement provides guidance to taxpayers and tax agents to help online gamers, streamers, bloggers, influencers, artists, makers and other online content creators to understand and meet their income tax obligations. The statement is accompanied by a fact sheet.

See:

Income Tax Act 2007, ss CA 1(2), CB 1, CB 3, CW 55BB, DA 1, DA 2, DB 18AA, FC 1, FC 2, GC 1, LD 3 and schedule 4
Tax Administration Act 1994, ss 22D(3), 22K

FCT v Stone [2005] HCA 1, (2005) 222 CLR 289
Grieve v CIR (1984) 6 NZTC 61,682 (CA)
Halliwell v CIR (1991) 13 NZTC 8,197
Hayes v FCT (1956) 11 ATD 68 (HCA)
Louisson v Commissioner of Taxes [1943] NZLR 1 (CA)
Mansfield v FCT (1996) 96 ATC 4,001 (FCA)
Rangatira Ltd v CIR (1996) 17 NZTC 12,727
Reid v CIR (1985) 7 NZTC 5,176 (CA)
Sharkey v Wernher [1956] AC 58 (HL)
Tasman Forestry Ltd v CIR (1999) 19 NZTC 15,147 (CA)
Tennant v Smith (1892) 3 TC 158 (HL)