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Creative & Digital · Brisbane

Accountants for Digital Marketing Agencies

Pass-through ad spend inflates revenue, retainers land before the work does, and half the team invoices from overseas. Agency numbers need structure.

CPA-qualifiedRegistered Tax & BAS AgentsFixed monthly fees

How should an agency account for client ad spend?

It depends on whether you're the principal or an agent. If you buy media in your own name and bill the client, it's your revenue and your expense — inflating turnover, GST turnover and often your ATO benchmark comparisons. If you're merely passing through client-funded spend as agent, the treatment differs. Either way you need gross margin reported net of pass-through to see the real business, plus deferred revenue on retainers billed in advance and WIP on project work.

  • Specialist support for marketing and creative agencies
  • Fixed monthly packages from $220
  • BAS, payroll and year-end handled together
  • Benchmarked against ATO industry figures

What we watch

What matters most for marketing and creative agencies.

Net revenue reporting

Report fee revenue separately from pass-through media, or margin, benchmarks and valuation are all distorted.

Retainers and deferred revenue

Money received before work is delivered is a liability, not profit. Getting this wrong flatters early months and punishes later ones.

Contractor compliance

Freelancers and offshore contractors — super obligations on labour-only contracts, PAYG, and withholding on some foreign payments.

Utilisation and rates

Recoverable hours versus billed value per client, so scope creep is visible before the year's margin is gone.

Deductions

Digital Marketing Agencies — what you can claim.

A working checklist we go through with every client in this sector. Substantiation requirements differ by item — we'll tell you which need records and which don't.

  • Salaries, contractors and freelancers
  • Software, ad platforms and subscription tools
  • Client media spend where you're the principal
  • Office or coworking costs
  • Training, certifications and conferences
  • Professional indemnity insurance
  • Computers, monitors and equipment
  • Business development and travel
  • Accounting, legal and bookkeeping fees

Free 15-minute consultation

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FAQ

Digital Marketing Agencies — questions we're asked most.

Should ad spend show in our revenue?

If you contract with the platform and bill the client, generally yes — and that means GST turnover and reported revenue include money that was never yours to keep. Many agencies present a second, internal view of fee-only revenue for management purposes. Set the accounts up to produce both.

Do we owe super to freelancers?

Often. Where a contract is wholly or principally for a person's labour, super guarantee generally applies even against an ABN invoice. Contracting through the freelancer's company usually changes that. It's worth reviewing the arrangements before an audit does it for you.

How do we handle payments to overseas contractors?

Generally deductible if incurred in earning income, with GST reverse-charge considerations on some imported services and potential withholding on royalties or certain payments. Keep contracts and invoices — substantiating offshore payments is a common review point.

What margin should an agency target?

Look at gross margin on fee revenue after direct delivery cost — typically 45–60% for healthy agencies — and at revenue per delivery FTE. Blended figures that include pass-through media are meaningless for management purposes.

Written & reviewed by

Tax Accountant Brisbane Team

CPA-qualified accountants & registered tax agents

Our Brisbane team has prepared thousands of individual, small-business and SMSF returns since 2015. Every guide on this site is written, fact-checked and updated against current ATO rulings and legislation.

CPA Australia membersTPB-registered Tax AgentsRegistered BAS AgentsXero Certified Advisors

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Accountants for digital marketing agencies — let's talk.

Free 15-minute consultation, fixed monthly fee, and an accountant who already knows your sector.

Call 0422 026 728Get a free quote