We can consider a deferral or extension of time to lodge for operators of an electronic distribution platform (EDP). This has the effect of extending the due date for lodgment for the specified reporting period(s).
Each application is considered on a case-by-case basis, taking into account the individual circumstances of the EDP.
Some examples for granting a deferral or exemption can include where the EDP:
- has only just become aware of their sharing economy reporting regime (SERR) reporting obligation, and is unable to implement system changes in time to meet the reporting due date
- requires additional time to prepare their report in the approved form, which is the SETP XML SchemaExternal Link
- will be able to report all data values for the period but requires additional time to prepare and submit the report
- is in the process of implementing system changes but will be unable to obtain and report historic values (past data) once the system changes have been implemented.
There may also be an additional interim option available where an EDP has collected all required data except for one mandatory field, which is preventing them from lodging. In this instance, we would need to liaise directly with the EDP to better understand their circumstances and provide the most appropriate support option.
To have an application considered, send your request to sharingeconomyreporting@ato.gov.au. We will not consider any other request not related to the sharing economy reporting regime.
Ensure you include the:
- client name
- Australian business number (ABN) or ATO reference number (ARN)
- reporting period
- proposed lodgment date
- reason for the deferral or exemption request.