Hi! Thank you in advance for your help and advice.
I create gaming video content on YouTube and I get paid for this monthly via Google Adsense, which is foreign income.
I have viewed the information sheet "Tax tips for social media influencers" and it seems like I should be using the Business/Sole Trader and then Business Income section, though it is confusing and complex. It doesn't seem to allow me to list foreign income there. I think I could put it in "Other business income – manually calculated".
There is another section when you personalise your return that says "You had foreign income". That would then allow me to enter in the payments from Google.
Please can you let know where I can list my payments received from Google. I'm happy to use either section, I just want to do the right thing. If I just use the foreign income section, do I not do the the Business/Sole trader section?
Where do my deductions go if I bought gaming/film equipment? Other deductions?
(last year I used foreign income and just other deductions but this year I'm making a lot more so I wanted to be sure)
Thank you!
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5 replies
Author: Matt_ATO(Community Support)Community Support 16 July 2024
Howdy @I_Love_Cats,
Meeooow!!! So our other post was confusing, I'll try to cover the same with a gamerz take on it !!!
Yuppers, business/sole trader part/bit = Since you are earning income regularly through your content creation, it is likely considered business income. You should report your Google Adsense payments under the Business Income section of your tax return.
Foreign Income: Payments from Google Adsense, which is a foreign entity, should be declared as foreign income. This is because the payer, Google Asia Pacific Pte. Ltd. Singapore, is a non-resident entity. You can enter this in the section that allows you to declare “You had foreign income” when personalising your return.
DeductionZ: For the equipment you’ve purchased for gaming/filming, these are business expenses and can be listed under Other business deductions. Make sure to keep all receipts and records of these purchases as they are necessary for your tax return.
Hey Matt!
Thank you so much for your reply (I love the personalised spin you added to it, too!!)
Can I please clarify in what section to declare my Google Adsense payments? You've mentioned declaring it in both the Business Income section AND in the Foreign Income section. Wouldn't that be doubling up the payments received?
If it is okay to do so, I would prefer putting it in the Foreign Income section as that's a lot more straightforward than the Business Income section. That part is huge and talks about car maintenance etc, and it's confusing.
Thank you :)
Author: Joshua(I'm new)I'm new 11 Dec 2025
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