Prime model: Influencer Ruby Tuesday Matthews casts AI Albo in tax protest

Anthony Albanese has been given an off-the-shoulder makeover. There’s a straw hat, too. Apparently, Albo's a hat man. Who knew?

The Prime Minister’s unlikely turn as a fashion muse comes courtesy of Ruby Tuesday Matthews, who has cast an AI-generated Albo in a campaign for her clothing label ROBEY. Her reasoning? If the government takes a cut of her earnings, he can at least do some unpaid modelling.

The post comes as the Australian Taxation Office (ATO) tells content creators that free products received through their content are generally taxable.

In the post, Matthews argued that the government’s share of her earnings makes Albanese a part-owner of the business.

“Considering the government takes up to 47% of what we earn. I figured @albomp aka our the Prime Minister basically owns half of ROBEY,” she wrote. “So I invited him to do a little unpaid modelling because we’ve lost our campaign budgets. Swipe to meet our newest employee.”

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A post shared by RUBY TUESDAY MATTHEWS (@rubytuesdaymatthews)

‘Very Vogue. Very financially sustainable’

Matthews kept the employment framing going. “He’s contributed absolutely nothing to the creative process, never packed an order, designed the collection but somehow still gets a cut. Very generous arrangement,” she wrote.

She said the brand shot its latest campaign on an iPhone, while “my partner was drinking a VB, and our three children were running an underground fight club.”

“Very Vogue. Very financially sustainable,” Matthews wrote. She added that the brand had “spent the budget on really bloody good clothes”.

The 47% figure is the top marginal income tax rate of 45% plus the 2% Medicare levy. It applies to individuals’ taxable income above $190,000.

ATO puts influencer gifts on notice

The ATO has now released new guidance reminding creators and influencers that regular money, gifts, or perks can come with tax obligations.

“If you’re gifted something because of your content, it generally needs to be declared at its market value,” the ATO said.

ATO Assistant Commissioner Anita Challen said creators being paid “whether in cash, products or experiences” are “probably in business” for tax purposes.

“Free doesn’t mean tax‑free,” Challen said. “If it’s part of how you earn, it needs to be recorded.”

According to the ATO, income from content creation includes advertising and platform payments, sponsorships and affiliate links, tips, donations, and subscriptions, and free products, services, or experiences received for promotion.

“We see creators grow audiences fast, but their record-keeping and tax understanding doesn’t always keep up,” Challen said. “That’s what we’re trying to change.”

The ATO said creators are often caught off guard by audits. These can be triggered by data matching with platforms, its lifestyle assets program, or community tip-offs. Depending on their circumstances, creators may also need to register for the goods and services tax (GST).

What the ATO has released

The tax office has released three resources:

• An online course for content creators in its Essentials to strengthen your small business program. It covers when content creation becomes a business, what income to declare, record-keeping, and the consequences of not complying.
• An industry guide: Are you in the business of content creation?
• Draft Taxation Ruling TR 2026/D2, Income tax: carrying on a business by an individual. Consultation closes on 27 November 2026.

Creators running a business can claim deductions for expenses they incur while making content. Where items are also used privately, those costs must be apportioned.

“We don’t want tax to be the thing that trips creators up,” Challen said. “These new resources are about giving creators clarity and confidence so they can focus on what they do best.”