ATO ‘fame’ tax determination TD 2023/4


In 2023 ATO issued guidance for influencers, entertainers and other high profile individuals in relation to the assessability of income derived from ‘fame’. This comes after a Treasury review in 2022 and an apparent objection to the fact that many famous people enjoy revenues from a variety of sources and from a variety of jurisdictions.

The ATO Tax Determination 2023/4 on fame-originated revenue has significant consequences. Peloton has advised on the value of various sources of revenue which might be captured by the ATO Tax Determination and has shared some thoughts in this discussion paper. 

We would be happy to discuss your needs and engage with your tax adviser. You can contact Michael Churchill or Dominic Churchill on +61 3 9013 6330 or email or

Authored by Dominic Churchill and Michael Churchill.