Sharing Economy Reporting Regime

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Overview

The Sharing Economy Reporting Regime (SERR) is a third-party reporting framework requiring electronic distribution platform (EDP) operators to report certain transactions to the Australian Taxation Office (ATO).

By increasing transparency of income earned through ridesharing, short-term accommodation and other services, SERR ensures a level playing field across industries.

For the ATO’s general SERR guidance, visit Sharing Economy Reporting Regime.

Who must report

Electronic Distribution Platforms (EDPs)

You must report if you operate a service that:

  • Allows third-party sellers to offer supplies or services (e.g. passengers booking rides, guests booking stays)
  • Is delivered via electronic communication (website, app, portal or online store)

Australian vs overseas operators

  • With an ABN: Use Online services for business
  • Without an ABN: Use Online services for non-residents

Reportable and exempt transactions

Reportable transactions

Report all supplies that:

  • Are connected with Australia
  • Involve payment or other consideration
  • Include ride-sourcing, short-term accommodation, asset hiring (not outright sales), and similar services

Exempt transactions

Do not report:

  • Sale of goods or real property (ownership transfer)
  • Financial supplies
  • Transactions within the same income tax consolidated or multiple-entry consolidated group

For a list of transactions that are not required to be reported, see Transactions exempt from reporting under the SERR.

How to report

Australian-based platforms (ABN Holders)

Lodge via Online services for businesses.

Overseas platforms (No ABN)

Lodge via Online services for non-residents.

Technical specifications

Current version for software development and business implementation guide: SHRNGECONTXBLPMT.

Bulk Data Exchange Wrapper

All SERR lodgments require a wrapper header. Guidance and common artefacts: Bulk Data Exchange common information artefacts.

Contact and support

For technical queries or feedback: sharingeconomyreporting@ato.gov.au.

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