All operators of electronic platforms in Australia must start collecting information on merchant transactions from July 1, 2024.
Who must register?
Platform operators are required to report certain transactions related to remunerated deliveries made through their platform.
A company is a platform operator if it allows sellers to provide services to buyers (e.g., booking a car or apartment, renting clothes or a laptop) which is provided by means of electronic communication.
An operator can be but is not necessarily
- website;
- Internet portal;
- gateway;
- application;
- online store;
- online marketplace.
Which operators do not require registration?
Platforms are not required to register if provide services such as:
- transmission of electronic notifications;
- payment processing and access to various payment systems;
- advertising that directs customers to third-party websites.
Registration of platform operators
Operators of electronic platforms that have an Australian Business Number must report through an approved online service by the Australian government.
Foreign platform operators without an Australian business number are required to submit reports through the relevant online services for non-residents.
What type of activity must be reported in Australia?
- taxi rides;
- ride-sharing;
- temporary and permanent lodging and communal work areas;
- renting items, like personal belongings such as car parking or workspace;
- offerings like food delivery, expert services, or completing errands;
- digital goods like eBooks, apps, games, software, videos, or podcasts;
- extra payments (no matter how labeled, like gifts or donations) made through the platform for a service provided.
All of these services are subject to reporting obligations from July 1, 2024.
Deadlines for DAC 7 reporting in Australia
Platform operators must submit reports 2 times by year:
31 January – deadline for submission for the period July 1 to December 31;
31 July – deadline for submission for the period from January 1 to June 30.