Measure the threshold correctly
The net payment after platform commission may not be the revenue considered for the exemption. Monitor gross reports, refunds and bank records together.
If there are several platforms or mobile app income streams, assess the total within the same regime. Use GIB's announcement because the threshold may change each year.
Filing after the threshold is crossed
Where the threshold is exceeded, income may need to be included in an annual return; bank withholding can be credited against calculated tax subject to the conditions. Expense documentation becomes even more important at this stage.
Assess continued compliance with the exemption certificate and dedicated account requirements for subsequent periods and other income separately. Crossing the threshold is not a reason to abandon proper records.