Australia

This guide provides a comprehensive overview of Australia's Sharing Economy Reporting Regime (SERR), which is aligned with the OECD Model Reporting Rules for Digital Platforms and serves a similar purpose to the EU's DAC7 directive. Implemented through amendments to the Taxation Administration Act 1953, SERR requires electronic distribution platform (EDP) operators to report seller transactions to the Australian Taxation Office (ATO) to improve tax transparency in the gig, sharing, and digital economy. The regime focuses on supplies connected with Australia, with no de minimis thresholds for sellers or transactions. As of October 2025, SERR does not have formal DAC7 equivalence from the EU, but its OECD alignment facilitates potential international data exchanges via bilateral treaties. The first reports under the expanded scope (beyond ride-sourcing and accommodation) are due by January 31, 2025, for the July-December 2024 period.

General overview

SERR targets EDPs in the sharing and gig economy to ensure sellers declare income correctly for income tax, GST, and other obligations. It applies to both Australian and non-resident platforms and sellers if transactions are "connected with Australia" (e.g., supplies in Australia, by Australian residents, or to Australian consumers by non-residents). The regime began on July 1, 2023, for ride-sourcing and short-term accommodation, expanding on July 1, 2024, to other services. Reports are bi-annual, submitted in XML format. Penalties for non-compliance are significant, especially for SGEs (global income ≥ A$1 billion). For GST-related aspects, separate thresholds apply (e.g., A$75,000 for non-resident seller registration), but these do not affect SERR reporting.

Who must register and report?

A Reporting EDP Operator is any entity (resident or non-resident) operating a digital platform (e.g., app, website, portal) that connects buyers and sellers for reportable supplies. This includes:

• Platforms facilitating ride-sourcing, accommodation rentals, task-based services, food delivery, asset hiring, or digital services
• Non-resident platforms if transactions involve Australian consumers or locations
• Examples: Uber, Airbnb, Airtasker, DoorDash, or platforms for digital downloads like apps or eBooks

Reportable Sellers are active individuals or entities:

• Registered on the platform
• Resident in Australia or non-residents supplying to Australian consumers
• Engaged in relevant activities and receiving consideration (payments, including tips/donations)
• Common terms: "Sellers", "Providers", "Hosts", "Drivers", "Taskers"

Sellers are reportable regardless of amount—no thresholds apply. Platforms must report even minimal activity (e.g., A$1).

Which operators do not require registration?

Not all platforms qualify as EDPs. Exemptions include:

• Platforms not facilitating "supplies" (e.g., pure advertising/classifieds without transaction processing)
• Operators where sellers cannot derive profit (e.g., free listings)
• Non-EDPs: Payment processors alone or redirect-only platforms
• Application for Exemption: EDPs can apply to the ATO for exemptions on low-risk transactions (e.g., via legislative instrument LI 2025/5). Notify the ATO in writing by the reporting deadline if relying on an exemption (e.g., if another platform reports the transaction)

Excluded sellers/transactions:

• Government entities, listed companies, or wholly-owned subsidiaries
• Substantial suppliers: Annual supply value ≥ A$1 million (GST-inclusive) via the platform (pro-rated for new sellers)
• Large-scale operations: e.g., >2,000 property transactions/year at one site, scheduled events with >200 places, attractions with >50 daily places, or asset rentals with >50 assets/day
• Intra-group transactions or those under other tax reporting regimes (e.g., payroll withholding)
• Transactions outside Australia or not connected with the indirect tax zone

Exemptions reduce compliance costs for low-risk activities unlikely to involve tax evasion.

What type of activity must be reported in Australia?

Reporting focuses on supplies connected with Australia, excluding outright sales of goods or property. Composite supplies (e.g., goods with incidental services) are exempt if goods dominate.

Activity Type	Description	Examples	Thresholds/Exemptions
Ride-Sourcing/Taxi Travel	Transport services for passengers.	Uber, DiDi rides.	No threshold; report all. Exempt if under other regimes.
Short-Term Accommodation	Rental of residential/commercial spaces (<90 days).	Airbnb, Stayz bookings.	No threshold. Include address details. Exempt for large lessors (>2,000 transactions/site).
Asset Hiring/Rental	Rental of personal or business assets (e.g., cars, spaces, equipment).	Turo cars, Spacer storage, shared offices.	No threshold. Exempt for large fleets (>50 assets/day).
Personal/Task-Based Services	Time- or task-based work (e.g., gigs, deliveries).	Airtasker tasks, DoorDash deliveries, freelance services.	No threshold; all reportable.
Professional/Digital Services	Digital products or services (e.g., downloads, streaming).	eBooks, apps, games, software, videos, podcasts.	No threshold. Exempt if financial supplies.
Other	Tips, donations, or gratuities via the platform.	Platform-facilitated extras.	No threshold.

EDPs report aggregate data per seller, not per transaction.

Information to be reported

EDPs must report:

• Platform Details: Name, address, ABN/TIN
• Seller Identification: Legal name, DOB (individuals), primary address, ABN or foreign TIN, bank account details, residency jurisdiction
• Transaction Data: Total consideration paid/credited (gross/net, including GST), number of transactions, fees/commissions withheld. Aggregated per reporting period (bi-annual)
• For Accommodation/Assets: Property/asset address, rental days (if applicable). A summary must be provided to each reportable seller by the reporting deadline

Reports use XML format; see ATO software developer guidance for schema.

Deadlines for reporting in Australia

Reporting is bi-annual:

• July 1 – December 31 Period: Due by January 31 of the following year
• January 1 – June 30 Period: Due by July 31 of the same year
• First Reports:

• Ride-sourcing/Accommodation (2023-24): Already due (e.g., August 2024 for initial phase)
• Expanded Scope (July-December 2024): Due January 31, 2025

• Filing Method: Electronically via ATO online services in XML (max size per ATO specs). Non-residents use dedicated portal
• Due Diligence Deadline: Complete seller verification by end of the reporting period
• International Exchange: Data may be shared via OECD or bilateral agreements, but no specific partner list under SERR

Post-filing, correct errors via ATO portals. Late filings incur escalating penalties.

Penalties

• Non-Lodgment/Late Filing: Up to A$825,000 for SGEs (escalates with days late: e.g., 28 days = A$165,000; >112 days = A$825,000). Non-SGEs face lower base penalties (multiplied by 500 for SGEs)
• Inaccurate/False Statements: Administrative penalties unless reasonable care shown
• Avoidance Tips: Lodge early, verify data, consult professionals for XML setup