Transactions reportable under the SERR

Types of supplies

The supply is the provision of a digital good or service that a supplier makes available on an EDP. A supply has been successfully made when the end user has received the digital good or service.

EDP operators must report transactions related to the supply of:

• services, including
  • ride-sourcing, taxi travel and transport
  • accommodation and fixed location assets
  • hiring assets
  • task-based services (including digital services).
• Intangible goods, including
  • digital goods (for example, eBooks, software, subscriptions and virtual items)
  • tips or gratuities facilitated through a digital platform in connection with a supply.

When an EDP does not need to report

Not all transactions are reportable under the SERR. Some transactions are excluded based on the type of supply. These include:

• Payments subject to withholding under Division 12 in Schedule 1 to the Tax Administration Act 1953 (for example, salary and wages).
• Transactions where the operator and supplier are members of the same tax consolidated or multiple entry consolidated group.
• Transfers of title or ownership of goods or real property.
• Financial supplies, such as financial securities trading.
• The sale of vouchers, such as a gift cards, with a specified monetary value that can be redeemed for goods or services.
• Supplies where the EDP operator is also the supplier (that is, the supplier is not a third party).
• Transactions completed (including payment being made to the supplier) before the SERR applied for that type of supply.

For more information, see Law Companion Ruling LCR 2018/2 GST on supplies made through electronic distribution platforms (paragraphs 19 to 47).

Supplies that are connected with Australia

Under the SERR a supply is connected with Australia if any of the following apply:

• the service is provided in Australia
• the supplier selling or providing the digital goods or service is in Australia
• the service of supplying real property relates to property located in Australia.

Who is the actual supplier?

As an EDP operator, it’s important to understand how Australian tax law treats your role in facilitating transactions. This affects both your GST obligations and your reporting responsibilities under the SERR.

In most cases, the actual supplier is the individual or business using your platform to provide the digital goods or services to the end user (customer). They are responsible for making the supply and not the platform.

If you are treated as the supplier for GST purposes under section 84-55 of the GST Act (for inbound intangible consumer supplies) an exemption applies and you do not need to report these transactions. For more information, see Legislative Instrument LI 2025/5 Taxation Administration (Reporting Exemptions for Electronic Distribution Platform Operators) Determination 2025.

However, if you are treated as the supplier for GST purposes under section 84-60 of the GST Act (by agreement), you may still need to report under the SERR. These transactions usually involve Australian-based suppliers with their own income tax obligations.

The existence of contracts or terms of service between one or more party (in this case the platform, supplier and end user) does not stop you from being an EDP operator with reporting obligations.

For more information, see:

• Transactions exempt from reporting under the SERR
• What you need to include in your SERR report.