More interesting question as a possible business will you have to charge others GST on the steem tokens you created or will steem need to register GST and collect it on ATO's behalf. Also given they currently seem to view steem as an asset will CGT need to be paid when switching between the various steem tokens or when delegating or upvoting! All good questions for your accountant. At least all your earnings are publically listed and available for all to see! https://www.ato.gov.au/general/gen/tax-treatment-of-crypto-currencies-in-australia---specifically-bitcoin/