Key point
An ABN does not automatically make a worker a contractor. The real working arrangement determines whether you are an employee or contractor.
Employee or contractor?
Check who controls the work, who bears commercial risk, who supplies tools and whether you can delegate the work.
Income and expense records
Keep invoices, platform statements, payment records and evidence for eligible business expenses.
Before you apply
Check that your information covers the correct Australian income year. Keep source documents and do not enter TFNs, passport numbers or bank credentials in ordinary messages.
This guide provides general information only. Tax outcomes depend on individual circumstances and current law. Check official ATO guidance or obtain personal assistance before lodging.