Eligibility
Lodgment deferral or exemption applications are assessed on a case-by-case basis, as we consider the EDP operators' individual circumstances.
Circumstances in which we may granting a deferral or exemption include where the EDP operator:
- has only just become aware of their sharing economy reporting regime (SERR) reporting obligation, and can't implement system changes in time to lodge
- requires additional time to prepare their report in the approved format (SETP XML SchemaExternal Link)
- will be able to report all required data but requires additional time to prepare and submit the report
- is implementing system changes but will be unable to retrieve and report historic data once the changes are in place.
In some cases, an interim solution may be available where an EDP operator has collected all required data except for one mandatory field, which is preventing lodgment. If this applies, we will work directly with the EDP operator to understand their specific circumstances and determine the most appropriate support option.
How to apply
In your written request you must include the:
- organisation's name
- Australian business number (ABN) or ATO reference number (ARN)
- reporting period(s)
- proposed lodgment date
- reason for the deferral or exemption request.
Email your request to defer or be exempt from SERR lodgment to sharingeconomyreporting@ato.gov.au.