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I think, as of 2015, YouTube is no longer considered a hobby (see: https://www.afr.com/policy/tax-and-super/tax-office-determines-youtube-income-as-taxable-20150120-12to9y), and so you will have to report it as additional income. The ATO will then calculate how much tax is owed.
8 Ιαν 2021 · If your activities fit the description of a hobby, there are no tax obligations. If you determine your activities fit the description of a business, you will need to include any income (and other relevant labels) at the Business and Professional Items schedule in your tax return.
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Even if you started your YouTube channel as a hobby, when you start to receive income from your streaming content, it is likely to be classified as a business by the ATO. Therefore, you need to pay taxes on any income you have generated from your channel.
