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The Sharing Economy Reporting Regime (SERR) is a third-party reporting regime. Under SERR, electronic distribution platform (EDP) operators need to report supplies made through their platform to the ATO. This will help to create a level playing field across industries and provide transparency of the income sellers receive through the sharing economy.
Platforms that must report under SERR
If you operate an EDP, certain transactions that are made through your platform must be reported.
An electronic distribution platform (EDP) is a service that:
- allows sellers to make supplies available to buyers (for example, passengers booking car rides)
- is delivered via electronic communication (such as a website, internet portal, gateway, application or online store).
Transactions reportable under SERR
EDP operators must report transactions:
- when a seller uses their platform to make a supply that is connected with Australia
- that are available to end users and receive payment or other consideration for the supply.
This includes ride sourcing, short-term accommodation, hiring (not selling) of assets, and other services made available through the platform.
Transactions relating to the sale of goods or real property (that is, where the ownership changes), financial supplies, and transactions between members of the same income tax consolidated group or multiple entry consolidated group, are excluded and are not reported under SERR.
For more information, visit Sharing Economy Reporting Regime on the ATO website.
Lodging through ATO online services
EDP operators that have an Australian business number (ABN) need to lodge their report through Online services for business.
Overseas platform operators without an ABN need to lodge through Online services for non-residents.
A SERR package content note, package that contains current MST and schema and implementation guide has been released. Visit SHRNGECONTXBLPMT specification for more details.
All sharing economy reporting regime lodgments to the ATO must have a wrapper header information. For wrapper header guidance, see Bulk Data Exchange common information artefacts.