Market Stall Holder

Tax tips for weekend market and pop-up shop owners.

Allowable Expenses

• Stall Fees — Rent for market space.
• Stock & Materials — Goods for sale or materials to make them.
• Travel — Transporting goods to and from markets.
• Equipment — Gazebos, tables, and signage.

Tax Tips

• Keep a log of your mileage to different market locations.
• Stall fees are fully deductible.
• Square or EFTPOS fees are deductible business costs.
• Market stall income is fully assessable including cash sales — the ATO uses data from market operators and card payment providers to match income, so accurate records and declared earnings are essential.

Frequently Asked Questions

Are my stall fees deductible?

Yes, they are a necessary business expense.

Can I claim for my gazebo?

Yes, as equipment used for your business.

Do I need to keep records of cash sales at a market stall?

Yes. The ATO requires all businesses to keep adequate records of all income — including cash. Use a cash register, tally sheet, or simple record book to log daily cash takings. The ATO can audit market stall operators and compare declared income against known industry benchmarks.

At what point do I need to register for GST as a market stall holder?

You must register for GST once your annual turnover reaches $75,000. If you sell at multiple markets across the year and combined sales approach this threshold, register proactively — you can choose to register voluntarily even below the threshold.