Version
1.3
Original Published Date
Status
Current
Tax Category
Tax preparation
Resource Type
Specifications
Description
Overview
The Sharing Economy Reporting Regime helps ensure fair and transparent tax reporting for digital platforms that facilitate services like ride-sourcing, food delivery, short-term accommodation, and more.
This page provides the technical specification for how digital platforms must report transactions to the Australian Taxation Office (ATO) under this regime.
Who should use this specification?
This guide is intended for:
- Digital platform providers
- Software developers building reporting tools for these platforms
- Third-party service providers assisting with compliance
What’s required?
If your platform facilitates transactions in the sharing economy, you may be required to:
- Collect and report information about sellers and their transactions
- Submit data to the ATO using the SHRNGECONTXBLPMT file format (Sharing Economy Taxable Payments)
Key dates
| Period | Reporting Deadline |
|---|---|
| 1 July – 31 December | 31 January (following year) |
| 1 January – 30 June | 31 July (same year) |
What’s in this specification?
- File format and structure (SHRNGECONTXBLPMT)
- Data validation rules
- Examples of valid and invalid records
- Submission instructions
The wrapper for this report is linked below under Bulk Data Exchange common information artefacts.
| Title | Version | Authored on |
|---|---|---|
| Sharing Economy Taxable Payments (SHRNGECONTXBLPMT) v1.3 | 1.3 | |
| Sharing Economy Taxable Payments (SHRNGECONTXBLPMT) v1.2 | 1.2 |
Last modified date