ATO introduces a new exemption from the Sharing Economy Reporting Regime

The announcement is a welcome development which will reduce the compliance burden on electronic distribution platform operators, as outlined by Jacqueline Hardwick, Catherine Ommundson and Emily Gadzev.

The Australian Taxation Office (ATO) has introduced a new exemption from the Sharing Economy Reporting Regime (SERR). Commencing 1 July 2025, the operator of an electronic distribution platform (EDP) will not be required to report on transactions in circumstances where the EDP operator is responsible for remitting GST on supplies made through its platform. This is a welcome development which will reduce the compliance burden on EDP operators, particularly non-residents. Background Introdu...

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Authors: Jacqui Hardwick, Catherine Ommundson,

Published Date: 27 May 2025