Who needs to report under the SERR?

What is an EDP?

A digital platform is an Electronic Distribution Platform (EDP) if it facilitates suppliers (sellers) offering digital goods or services to the end users (customers) through electronic communication, such as a website, app or internet portal.

An EDP can be, but is not limited to:

• a website
• an internet portal
• a gateway
• an application
• an online store
• an online marketplace.

A platform is not an EDP if it only:

• provides a carriage services that transmit electronic communications
• acts solely as a payment system or payment processing service
• offers advertising services, acts as a directory, or redirects users to external supplier websites
• acts as an agent for suppliers
• provides channel management software.

What is an EDP operator?

An EDP operator’s role involves facilitating the supply of digital goods or services. This may include:

• providing the software infrastructure that allows transactions to occur
• providing tools that allow suppliers and end users to interact or transact directly
• managing communications between the parties involved in the transaction
• enabling suppliers to list or offer digital goods or services to end users
• enabling the acceptance of orders or bookings
• offering a user interface that supports the completion of the transaction.

If the platform enables another party to complete the transaction, for example by delivering the digital good or service, it is likely to be considered an EDP and therefore subject to reporting obligations under the SERR.

Note: If your platform has an agency relationship with the supplier, it may not be classified as an EDP operator under the SERR.

Agency relationship

If your platform has an agency relationship with the supplier, it may not be classified as an EDP operator under the SERR.

An agency relationship exists where a person or entity (the agent) is legally authorised to act on behalf of another (the principal) in a representative capacity.

Where the platform operator acts as an 'agent' for one or more suppliers via their own website, app or other electronic communication platform, they do not need to report those transactions under the SERR. This is because under the law of agency, the agent is considered to be supplying the digital goods or services itself.

However, if the agent acts on behalf of the supplier through another online platform, that transaction may be reported if the platform qualifies as an EDP operator.

For more information, see:

• How and when to report under the SERR
• Transaction exempt from reporting under the SERR.

What activities are covered under SERR?

If an EDP operator has reportable transactions, they are required to report information about suppliers who earn income from supplying the following:

• digital goods (intangibles)
• digital services.

There may be some transactions which are exempt from reporting.

Digital goods (intangibles)

'Intangibles' refers to the sale of non-physical goods, such as:

• digital products or goods (for example, videos, eBooks, virtual items, publishing, podcasting)
• tips, donations and gratuities
• online subscriptions or memberships (for example, content creations, streaming).

This list is not exhaustive and may not cover all scenarios. EDP operators should assess their specific business models and circumstances to determine if they have reportable transactions and whether exemptions apply.

Digital services

There are a range of digital services that need to be reported:

• Ride-sourcing and transport
• Accommodation and fixed location assets
• Hiring of moveable assets
• Task-based services.

Ride-sourcing and transport

These include the purchase or hire of transport services such as:

• ride-sourcing
• taxis
• boats
• other modes of transport.

Accommodation and fixed location assets

This includes the rental of physical spaces, including:

• short term accommodation (for example, holiday rentals)
• office or parking spaces
• warehouses or storage units
• other fixed assets.

Hiring of moveable assets

This includes the rental of items that can be moved or transported, such as:

• vehicles (for example, cars, van, trucks)
• clothing, equipment, tools etc.

Task-based services

This includes services provided by individuals, including:

• trades and labour (for example, electricians, cleaners)
• delivery or courier services (for example, food delivery, on demand parcel or package delivery)
• health, beauty, and wellness services
• education and training
• tour guiding and related activities
• digital services (for example, graphic design, content creators, software development)
• other freelance, contracting or gig work.

EDPs can contact sharingeconomyreporting@ato.gov.au to ask for help in making an informed decision on whether they are in scope for the SERR.

More than one EDP involved in a transaction

Sometimes a transaction is made through multiple EDP operators. In this scenario, the reporting obligation only applies to the EDP operator who is closest to the supplier. This is typically the platform that provides payment directly to the supplier.

By taking this approach it:

• minimises duplicate reporting to the Commissioner of Taxation
• ensures clarity in responsibility for reporting under the SERR.

EDP exempt from reporting

The first EDP operator is not required to report the transaction if all the following conditions are met:

• The supply is made through at least one other EDP.
• The first EDP operator doesn’t provide payment directly to the supplier.
• Another EDP operator provides all or part of the payment to the supplier and has a reporting obligation under the SERR.
• The first EDP operator notifies us in writing.

If you're unsure whether another EDP operator has a reporting obligation under the SERR, you must seek and receive confirmation from them before applying for an exemption.

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

Applying for the exemption

If you intend to apply this exemption, you must:

• notify the Commissioner in writing that you will rely on the exemption
• submit this notification by the due date for the relevant reporting period.