What is an EDP
A digital platform is an electronic distribution platform (EDP) if it is:
- used by merchants (suppliers or sellers) as a platform service to offer their supply to customers (end-users)
- delivered by electronic communication, for example, a website or online marketplace.
An EDP may include, but is not limited to, an:
- application
- gateway
- internet portal
- online marketplace
- online store
- website.
A platform is not an EDP if it only:
- provides a carriage service, such as internet service providers and telecommunication companies
- acts solely as a payment system or payment processing service
- offers advertising services, acts as a directory or redirects users to external suppliers websites
- provides channel management services.
For more information, see Law Companion Ruling LCR 2018/2 GST on supplies made through electronic distribution platforms.
Who is an EDP operator
An EDP operator is the entity responsible for operating the platform. The key consideration is who operates the platform, not who created, developed, or supplied the software.
Example: website platform is an EDP
TrueHue.com is a website that allows a variety of businesses to make their colour analysis services available to end users (customers) in Australia. By using the True Hue website, customers can pick their desired service, and book and pay for an appointment. They can then attend a colour analysis appointment at their selected business location.
TrueHue.com generates a price for the service and advises the customer. They book and pay for the service through TrueHue.com. The site operators can see when the customer has paid the supplier through the website.
TrueHue.com is an EDP because it is an online platform that allows suppliers to make supplies to their customers (colour analysis services). The platform is more than an advertisement listing or payment facility platform.
End of example
Example: EDP operator using third-party software
Kevin’s Cabs pays a software provider to use their suite of reporting and dispatching software under license. This includes an app that allows passengers to book and pay for a taxi online.
Kevin’s Cabs is an EDP operator because they:
- have a platform facilitating the provision of travel services by taxi drivers (suppliers) to end users
- operate the app, which has their logo and branding.
Therefore, Kevin’s Cabs has an obligation to report under the shared economy reporting regime (SERR).
End of exampleWho is not an EDP operator
An entity is not an EDP where its involvement is limited to advertising a service, processing payments, or directing users to another platform that facilitates the transaction.
Example: service advertising website is not an EDP
Plumb Match is a website that allows users to search for and contact local plumbing services. Michelle needs a plumber to fix the kitchen sink. She uses Plumb Match to obtain contact details for several tradespeople. She connects with Jim, a local plumber.
Jim visits Michelle's home to assess the issue and provide a quote, which Michelle accepts. The job details and payment are arranged directly between Michelle and Jim, outside of the platform.
Plumb Match is not an EDP because it only acts as a directory, which:
- allows individuals to find and make initial contact with a supplier
- does not facilitate booking or payments through its website.
The booking, arranging details of the service and payment occur outside the platform. The platform has no visibility over whether the payment or service has been completed.
End of example
Example: website platform is not an EDP
Sarah operates a real estate agency, Norvello Homes. This has a website, where it advertises the businesses own services and residential properties it has been engaged to sell or rent.
The website includes photographs and descriptions of the properties, the advertised sale or rental price or price guide and information about upcoming inspections. Potential buyers can contact Norvello Homes using the contact details on the website.
The website is used solely to advertise properties that the agency has been engaged to sell or rent. No contracts for sale or rental of properties can be made through the website.
Norvello Homes website is not an EDP as it merely advertises properties for sale and rent. It does not allow an agreement to be made for the sale or rental of properties, as this process occurs entirely outside of the website.
However, if Norvello Homes also facilitated short-term accommodation bookings and payments, this service would need to be separately assessed for SERR obligations.
End of example
Example: channel management platform is not an EDP
Bridget, a property manager, uses a cloud-based service for owners and real estate agents of short-term rental properties.
The service helps users manage their property listings across multiple booking websites. They can record and view bookings, while the service automatically updates availability across connected websites. For example, when a property is booked through one website, those dates are made unavailable on the other websites to prevent double bookings.
Customers cannot search for, book or pay for accommodation through the cloud-based system. The accommodation bookings and payments transact through the external booking websites.
As no supplies of accommodation are made through the platform itself, this service is not an EDP.
End of exampleActivities covered under SERR
If an EDP operator has reportable transactions under the shared economy reporting regime (SERR), they must report information about suppliers who earn income from supplying:
- Digital goods (intangibles)
- Ride-sourcing and transport
- Accommodation and fixed location assets
- Hiring of moveable assets
- Task-based services
This list is not exhaustive. EDP operators should assess their specific business models and circumstances to determine if they have reportable transactions and whether exemptions apply. See Transactions exempt from reporting under the SERR.
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 or podcasting)
- tips, donations and gratuities (including virtual items with a monetary value)
- online subscriptions or memberships (for example, content creation or streaming)digital services.
Ride-sourcing and transport
This includes 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, vans and trucks)
- clothing, equipment, tools, etc.
Task-based services
This includes services provided by individuals, including:
- trades and labour (for example, electricians or 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 or software development)
- other freelance, contracting or gig work.
Supplies made through more than one EDP
Sometimes there may be more than one EDP involved in transactions. Where this occurs, an EDP operator does not need to report a supply made through its platform if all the following conditions are met:
- The supply is made through at least one other EDP between it and the supplier.
- The EDP operator does not provide payment directly to the supplier.
- Another EDP operator provides all or part of the payment for the supply to the supplier and has a reporting obligation under the SERR for the supply.
- The EDP operator notifies us in writing on or before the day they would otherwise be required to report that transaction (that is, the due date for the reporting period in which they must report the supply) or in accordance with an extension of time granted by the Commissioner of Taxation 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 and notify us before applying for this exemption.
By taking this approach it:
- minimises duplicate reporting to the ATO
- ensures clarity on who is responsible for reporting under the SERR.
For more information, see Legislative Instrument LI 2025/5 Taxation Administration (Reporting Exemptions for Electronic Distribution Platform Operators) Determination 2025.
Example: first platform operator in a multiple platform arrangement
Ezra uses the app Short Stay Marketplace Co to book a 3-night stay at a property owned by Nina, a supplier in Melbourne, for $450.
To complete the booking, Short Stay Marketplace Co uses another EDP, Melbourne Vacations, to finalise and process the transaction. Short Stay Marketplace Co pays Melbourne Vacations for the bookings, and Melbourne Vacations then pays Nina.
In this arrangement, another EDP sits between Short Stay Marketplace Co and the supplier, and it doesn't pay the supplier (Nina) directly. Short Stay Marketplace Co confirms with Melbourne Vacations that Melbourne Vacations has a reporting obligation under the SERR for this supply of accommodation by Nina.
Short Stay Marketplace Co can choose to rely on the multiple EDP exemption and not report the transaction. This is because they sought and received confirmation from Melbourne Vacations that it had a reporting obligation in relation to the supply.
Before applying this exemption, they must notify the Commissioner of their intention to rely on this exemption before the due date for the relevant reporting period (or a longer time if granted an extension).
End of exampleGetting help
If you are unsure whether you operate an EDP or whether you need to report a transaction under the SERR, you can:
- speak to your registered professional advisor
- contact sharingeconomyreporting@ato.gov.au.