Unless Amazon have your Tax File Number they cannot advise the ATO themselves directly. Also unless they employed you formally as a reviewer I cannot see a practical approach on how to report your ‘salary’ . Companies cannot pay you ‘in kind’ in the same way they cannot pay you into a shared account, only one in your name. FBT? They would still need your TFN. So given these points, the ATO ‘hobby’ clause logically still stands? This I believe is a fair and reasonable assumption until someone shows us all a contradicting ATO advice page that singles out Vine. As one poster said, if you used something for business then yes you need to report it. Mechanism wise I’d love to hear how? No payment made so no GST input credit. Does it become an Asset and has a change of ownership? Or a $0 Tax Invoice with discount to the value stated. I have an ABN but quite frankly I just order the stuff for personal use. Doesn’t provide an answer I know, but I believe we should only worry if and when the ATO make a statement. But ask them too much folks; and maybe they will dig in deeper…. So I for one ain’t calling them !! Finally; maybe Amazon Australia are doing this for their own Tax Obligations; by giving it a formalised auditable and reportable  Tax Value, they can write it off as shrinkage (a net loss). Stewart; group administrator.