Australia

The Sharing Economy Reporting Regime (SERR) in Australia was introduced by amendments to the Taxation Administration Act 1953, aligned with the OECD Model Reporting Rules for digital platforms, to require electronic distribution platforms (EDPs) to report seller transactions connected with Australia. The regime commenced 1 July 2023 (initially for ride-sourcing and short-term accommodation) and expanded 1 July 2024 to all other reportable services.
It is not formally recognised as DAC7-equivalent by the EU as of October 2025, but its OECD alignment enables potential international data exchange via bilateral treaties.
This guide covers scope, registration, reportable activities, exclusions, deadlines and partner jurisdictions.

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 in Australia?

Any electronic distribution platform (EDP) operator (resident or non-resident) that connects buyers and sellers for reportable supplies “connected with Australia” must register and report. The collection (reporting) regime is biannual (six-monthly). The first reports under expanded scope (beyond ride-sourcing and accommodation) are due 31 January 2025 for the period 1 July – 31 December 2024. Platforms report via ATO’s online services (for business or for non-residents).
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Key points:

• An EDP must operate via electronic means (website, app, portal) facilitating supplies from sellers to buyers.
• Residency of operator is irrelevant; non-resident EDPs must report if transactions connect with Australia.
• “Consideration” includes any payment, tips, commissions or credits associated with the supply
• Reporting is required for all sellers (no de minimis threshold) once they have any reportable activity (e.g. A$1).
• EDPs must lodge reports biannually in XML format (SETP XML schema) via ATO portals

Excluded platform operators for Australia

While SERR is broad, some platforms/operators are excluded or partially excluded:

• Platforms limited to listing or advertising without transaction facilitation (i.e. pure classifieds) are not EDPs.

• Platforms that only provide payment processing (without involvement in the supply) are not EDPs.

• Operators where sellers cannot profit (free listings) are excluded.

• Platforms may apply for exemptions (via legislative instruments such as LI 2025/5) for low-risk transactions, notifying the ATO by the reporting due date.

• In multi-platform chains, the EDP closest to the seller (making payment) bears reporting, and earlier platforms can notify and rely on an exemption if conditions met.

DAC7 registration of platform operators in Australia

SERR does not follow the “DAC7 registration” model exactly, but parallels exist:

• Registration is via ATO online services for business (if the operator has an ABN) or Online services for non-residents (using an ATO Reference Number, ARN) for non-resident operators.

• Required identifiers include ABN (or foreign TIN), platform name and address; intermediaries lodging must have authorisation.

• EDPs may rely on related operators or intermediaries to lodge.

• Reports must be lodged in valid SETP XML Schema with specified wrappers and message structure.

• EDPs must retain data and supporting evidence (e.g. transaction logs, mapping to sellers) for 5 years.

• After lodgment, data is exchanged (where permitted) under existing bilateral/treaty tax exchange frameworks (subject to competent authority agreements).

Types of activities that must be reported in Australia

Activity type	Description	Examples	Thresholds / notes
Ride-sourcing / Taxi services	Transport of persons via EDP	Uber, DiDi	No threshold; all reportable
Short-term accommodation	Rental of space (residential/commercial)	Airbnb, short-stay rentals	No threshold; property address + days required
Asset hiring / rental	Rental of movable assets	Car hire, equipment hire, shared offices	No threshold; exemptions apply (e.g., ≥50 assets)
Services / digital services	Task-based, freelance, intangible supplies	Airtasker, app subscriptions, streaming	No threshold; sale of goods is out of scope

Additional rules:

• EDPs aggregate per seller over the reporting period.

• Required fields include seller legal name, contact, ABN or foreign TIN, account identifiers, transaction totals (gross/net, GST), number of transactions.

• For accommodation/assets: include property/asset address, number of days rented.

• Transactions must be “connected with Australia” (e.g. supply delivered in Australia, seller business in Australia, or buyer in Australia) to be reportable.

Excluded sellers in Australia

Some sellers or transactions are legally excluded from reporting under SERR:

• Government bodies or public agencies.

• Entities listed on a recognised stock exchange, or wholly owned subsidiaries of listed entities.

• “Substantial suppliers”: sellers whose supply value via the platform ≥ A$1 million (GST inclusive) in a period (they are exempt).

• “Substantial property suppliers” on accommodation platforms: e.g. a property with ≥ 2,000 transactions in 12 months.

• Intra-group transactions subject to other withholding/reporting regimes (e.g. payroll).

• Transactions not “connected with Australia” (e.g. foreign service to non-Australia) are excluded.

• Pure sale of goods or real property (i.e. transfer of ownership) and financial supplies.

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