Transactions exempt from reporting under the SERR

Certain types of transactions, supplies and suppliers do not need to be reported under the SERR. This page outlines several exemptions which EDP operators do not need to report.

For more information, see Legislative Instrument 2025/5 Taxation Administration (Reporting Exemptions for Electronic Distribution Platform Operators) Determination 2025.

Not connected with Australia

EDP operators are not required to report a transaction if the transaction is not considered connected to Australia. The SERR Legislative Instrument 2025/5 specifies that transactions are not required to be reported when they meet all of the following conditions:

• The supplier does not have any addresses that are in the indirect tax zone.
• The supply is not within the indirect tax zone.
• The payment for the supply was not paid to an account held with a financial institution in the indirect tax zone.
• There is no information available to the operator that indicates that the supplier resides in the indirect tax zone.

Under the SERR, the indirect tax zone refers to Australia, including specified external territories. For a list, see Section 960-505 of the Income Tax assessment Act 1997.

Substantial suppliers on an EDP

A substantial supplier is one that has made at least $1,000,000 (including GST) in total supplies facilitated by an EDP operator during the reporting period.

An accommodation property (a commercial residential premise) is considered a substantial property if either:

• at least 2,000 transactions were made through the platform for that property, during a 12-month period ending on the last day of the reporting period
• for a property which was listed for less than 12 months, a prorated amount of transactions were facilitated by the EDP operator. In this case, the 2,000 transaction threshold is proportionally adjusted.

To work out the prorated amount:

1. Divide the number of days listed by 365.
2. Multiply the result by 2,000.

Assessing transaction thresholds

EDP operators must calculate the number of transactions made through their platform for an accommodation property during the reporting period. When counting transactions:

• each distinct address counts as a separate property
• bookings for unspecified room types or class at the same address (for example, a commercial hotel) are treated as a single property
• separate addresses within a building (for example, apartments in a complex) count as a separate property.

Only transactions facilitated through the platform should be included.

Listed entities and wholly owned subsidiaries

EDP operators are not required to report transactions where the supplier is either:

• a listed entity, that is, an entity whose membership interests are publicly traded on an approved stock exchange (as defined in section 995-1 of the Income Tax Assessment Act 1997)
• a wholly owned subsidiary of a listed entity.

Bookings or reservations without payment (mere booking)

EDP operators are not required to report transactions that are only a booking or reservations for a future supply, provided all of the following apply:

• The transaction was only a booking or reservation for a future supply.
• The price was not specified at the time of booking.
• Payment will not be made via the platform.
• The EDP operator does not facilitate or have visibility of whether payment was made or the supply actually occurred.

For example, if a platform meets the definition of an EDP and has reportable transactions, they must report these even if the EDP operator uses a third-party payment system to process the payment at the time of the booking and the supply occurs later.

Scheduled passenger service

EDP operators are not required to report transactions involving the supply of a scheduled passenger travel service.

This exemption does not apply to charter services or taxi travel. The exemption does apply where the:

• service is a scheduled passenger travel service (for example, tours, cruises, or transport on a pre-defined route),
• supplier offers at least 10 seats for booking on the platform, and
• price and terms of the service are set by the supplier.

A service does not cease to be a scheduled passenger travel service merely because:

• it may be cancelled or rescheduled
• the price may vary time to time
• boarding may be denied at the time of travel (for example, due to passenger behaviour, weather, or overbooking etc).

Events and permanent attractions

EDP operators are not required to report transactions involving the supply of a right to attend or participate in certain events or attractions, provided specific conditions are met.

Permanent attraction or experience

This exemption applies to attractions or experiences that are open to the public on a regular and ongoing basis, such as:

• theme parks
• museums
• zoos
• skydiving
• driving track experiences

To qualify for this exemption if all of the following apply:

• The supplier must have made at least 50 places available for booking on the platform each day the attraction was open during the reporting period.
• The time, price and terms are set by the supplier.
• Any member of the public can book.

Scheduled event

Scheduled events are defined as one-off or temporary series of events held at a particular location. Examples include:

• concerts
• sporting events
• festivals.

To qualify for the exemption all of the following must apply:

• The supplier must have made at least 200 places available for booking on the platform for the event.
• The time, price and terms need to be set by the supplier.
• Any member of the public can book.

Traditional asset rental

EDP operators are not required to report transactions involving the rental or lease of non-real property assets (for example vehicles, machinery, equipment, or tools), if both of the following apply:

• The supply was not for a specific asset but rather for a type of class or asset, for example, booking and paying for a hire car where you receive whichever car is available at collection, rather than selecting a specific vehicle.
• The supplier had at least 50 assets available for booking on the platform each day during the reporting period.

Overreporting

Under the SERR, EDP operators are only required to report details of payments made to suppliers for supplies facilitated by their platform. 

You should:

• Only report transactions you are required to report under tax law.
• Take reasonable steps to avoid over or under reporting, such as implementing systems to ensure you exclude transactions that are outside the scope of SERR, which are those not covered by table item 15 of subsection 396-55(1) of the Tax Assessment Act 1953 or otherwise exempt.

There is a risk that some EDP operators may submit more data than required, such as including transactions or details that fall outside the scope of the regime. In these cases, we will work with the EDP operators to ensure that only relevant and required data is provided.

Note that:

• Reporting false or misleading information is an offence under tax law.
• EDP operators should take care to understand their tax and privacy obligations and avoid submitting unnecessary or incomplete information.  

For more information, see:

• Requesting an exemption or deferral for lodgment
• What you need to include in your SERR report.