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Types of activities in the sharing economy

Work out what activities are part of the sharing economy and how income tax and GST apply.

Last updated 2 July 2026

About the sharing economy

If you provide services or assets for a fee through the sharing economy, income tax and GST applies to your earnings.

Operators of the electronic distribution platforms (EDPs) that underpin much of the sharing economy are required to report to us through the Sharing Economy Reporting Regime.

 

Media: What is the sharing economy?
https://tv.ato.gov.au/ato-tv/media?v=bd1bdiubtzdjz3External Link (Duration: 01:30)

Popular sharing economy activities include:

  • providing ride-sourcing (also known as ride-sharing) services for a fare through platforms
  • renting out a room, house or unit through online platforms
  • sharing assets through platforms, including
    • cars
    • caravans or RVs
    • car parking spaces
    • storage space
    • personal belongings
  • providing services through sharing economy platforms, including
    • digital services (for example, graphic design, content creators or software development)
    • trade and labour services (for example, electricians or cleaners)
    • delivery or courier services (for example, food delivery, on demand parcel or package delivery)
    • health, beauty and wellness services
    • education and training services
    • odd jobs like deliveries and furniture assembly
    • tour guiding and related services
  • selling digital goods (intangibles), such as
    • digital products or goods (for example, videos, eBooks, virtual items, publishing or podcasting)
    • receiving tips, gifts and gratuities through digital platforms in connection with services or other platform-based activities
    • content creation or streaming.

Activities not part of the sharing economy

Some activities aren't considered part of the sharing economy, for example:

However, you still need to consider how income tax, GST and other obligations may apply to you if you earn income from these other activities.

Get help with your tax affairs

If you need more help with your tax affairs, you can always speak to a registered tax or BAS agentExternal Link.

For more information on the sharing economy and tax, see:

QC53218