If you sell a shared asset that is personal property (such as a boat, caravan, RV or car) and have claimed depreciation, you may need to include part of the depreciation as assessable income in your tax return if the amount of depreciation for tax purposes is greater than the asset's real decline value reflected in the sale price of the asset.
If you share an asset for a fee through a digital platform, it's likely you'll use the asset for both income-producing and private use.
Generally, you will only be taxed on the gain you make on a depreciating asset, when you sell the asset, to the extent that you were using it to rent out, and not privately.
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If you rent or lease (share) your assets for a fee through a digital platform and decide to sell your asset, tax may apply.