Who needs to report under the SERR?

What is an EDP

An electronic distribution platform (EDP):

• is a service that allows sellers to make supplies available to buyers
• is delivered via electronic communication (such as a website, internet portal, gateway, application or online store)
• doesn't include a carriage service
• allows sellers to make supplies available to buyers (for example, booking accommodation or a car ride, or renting out a handbag or lawnmower).

An EDP can be, but is not limited to:

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

Platforms are not an EDP if they only provide:

• carriage services that transmit electronic communications
• access to payment systems or payment processing services
• advertising that makes buyers aware of products and links them to a seller's website
• an agent for the suppliers – the term 'agent' refers to a legal relationship of authority to act as the supplier on a platform
• channel management software

Reporting under the SERR

If you operate as an EDP you must report certain transactions involving supplies for consideration made through your platform under the Sharing Economy Reporting Regime (SERR).

What activities are covered under SERR?

EDPs may be required to report information about sellers who earn income through the following activities:

• ride-sourcing and transport – Includes the purchase or hire of transport services such as
  • ride-sourcing
  • taxis
  • boats
  • other modes of transport
• accommodation and fixed location assets – covers 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 – Includes the rental of items that can be moved or transported, such as
  • vehicles (cars, van, trucks)
  • clothing, equipment and tools
• services – covers services provided by individuals, including
  • trades and labour (for example, electricians, cleaners)
  • delivery or courier (for example, food delivery, on demand parcel or package delivery)
  • health, beauty and wellness services
  • education and classes
  • tour or guide activities
  • digital services (for example, graphic design, content creations, streaming, publishing, podcast)
  • other freelance, contracting or gig work
• intangible goods – includes the sale of non-physical goods, such as
  • digital products (for example, eBooks, software, virtual items)
  • tips, donations and gratuities
  • online subscriptions or memberships.

This is a sample of activities that may be reportable under the SERR. This list is not exhaustive and may not cover all scenarios. EDP operators should assess their specific business models and transactions to determine their reporting obligations.

Support available

Support is available at sharingeconomyreporting@ato.gov.au to assist EDPs to make an informed decision on whether they are in scope for the SERR.

 

Instances of multiple EDPs

There may be instances where a supply is made through multiple EDPs.

Where a supply is made through multiple EDPs, the operator of an EDP (the first platform) is not required to report details about the transaction if:

• the supply is also made through at least one other EDP
• the first platform 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 for that transaction
• the operator of the first platform notifies us in writing on or before the due date for the reporting period in which the supply was reportable.

If you are unsure whether the operator of another EDP has a reporting obligation, you need to seek confirmation from them before you apply this exemption. If you can't get confirmation that another platform has a reporting obligation, you shouldn't rely on this exemption.

EDP obliged to report or exempt

This principle places the obligation to report on the EDP that is closest to the seller or supplier. It reduces the likelihood that the same transaction will be reported to the Commissioner of Taxation by more than one EDP operator. It places the obligation to report the transaction on EDPs that provide all or part of the consideration they receive in relation to the supply directly to the supplier.

If an EDP operator intends to apply this exemption to supplies made through its EDP and another EDP, you must notify the Commissioner in writing that you will be relying on the exemption and not reporting those transactions.