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Why we look at online selling data

Last updated 26 November 2020

The online selling data-matching program will allow us to identify and address a number of taxation risks, including:

  • incorrect reporting of income within tax returns and business activity statements (BAS)
  • failure to comply with ABN and GST registration obligations when online sellers transition from hobby status to being 'in business'
  • failure to meet registration, reporting, payment or lodgment obligations.

Insights from the program inform treatment strategies to improve voluntary compliance through education on taxation obligations. This is particularly helpful for those transitioning from a hobby to a business. It gives assurance that participants are doing the right thing.

Guidance to assist participants to understand whether they are operating as a hobby or carrying on a business is available at Online selling – hobby or business?