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  • The sharing economy and tax

    The sharing economy connects buyers (users) and sellers (providers) through a facilitator who usually operates an app or a website. There are many sharing economy websites and apps.

    If you provide goods or services through any of them you need to consider how income tax, the goods and services tax (GST) or any other tax applies to your earnings.

    Popular sharing economy services include:

    • renting out a room or a whole house or unit for a short-time basis, for example Airbnb and Stayz
    • providing 'ride-sourcing' services for a fare (considered to be taxi travel for GST purposes) such as Uber, SheSafe, Shebah and GoCatch
    • providing personal services, including creative or professional services like graphic design, creating websites, or odd jobs like deliveries and furniture assembly, for example Airtasker, Mad Paws and Deliveroo
    • renting out a car parking space, for example Parkhound and Spacer.

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    Last modified: 05 Sep 2017QC 53218