Sharing economy and tax

How to determine if your activities are part of the sharing economy and the impact on your super and tax.

Types of activities in the sharing economy
Work out if your activities are part of the sharing economy.

Ride-sourcing
What ride-sourcing or ride-sharing is and how income tax and GST applies.

Renting out all or part of your home
Work out what records you need to keep and what tax and deductions apply when you rent out your home through a digital platform.

Sharing assets (excluding accommodation)
How to determine what tax and deductions apply when you share or lease assets such as bicycles, boats and cars through a digital platform.

Providing services
How GST and income tax work when you provide your time, labour or skills through a digital platform.

Superannuation and the sharing economy
Work out what your super entitlement is, depending on your working relationship with the digital platform.

Preparing for a potential tax bill
What to do to prepare for a tax bill based on the income you earn from the sharing economy.

Data matching
How we help people in the sharing economy by requesting data from digital platforms.

Sharing Economy Reporting Regime
What transactions operators must report under this regime and why we collect this information.