LI 2024/D9 - Explanatory statement

---

Taxation Administration Act 1953

Draft explanatory statement

General outline of instrument

1. This instrument is made under subsection 396-70(4) in Schedule 1 to the Taxation Administration Act 1953 (the Act).

2. Under the Sharing Economy Reporting Regime (SERR), that is given effect to by table item15 in section 396-55 in Schedule 1 to the Act, operators of electronic distribution platforms (EDPs) are required to report information about certain supplies made through their platforms to the Commissioner of Taxation.

3. This instrument reduces the compliance costs imposed on operators of EDPs by exempting transactions which the Commissioner considers to be a low risk to the broader taxation revenue base, or certain transactions which are reported to the Commissioner by other EDP operators.

4. The instrument is a legislative instrument for the purposes of the Legislation Act 2003.

5. Under subsection 33(3) of the Acts Interpretation Act 1901, where an Act confers a power to make, grant or issue any instrument of a legislative or administrative character (including rules, regulations or by-laws) the power shall be construed as including a power exercisable in the like manner and subject to the like conditions (if any) to repeal, rescind, revoke, amend, or vary any such instrument.

Date of effect

6. This instrument commences on 1 July 2025.

Background

7. The Taxation Administration (Reporting by Electronic Distribution Platform Operators) Legislative Instrument 2023 was made in 2023 to substitute the default annual reporting period for the SERR (under section 396-55 in Schedule 1 to the Act) with an alternate 6-monthly reporting period. Under that instrument, the reporting periods are from 1 January to 30 June, and 1 July to 31 December, each year.

8. Table item 15 in section 396-55 in Schedule 1 to the Act requires an operator of an EDP – within the meaning of A New Tax System (Goods and Services Tax) Act 1999 (the GST Act) (but disregarding paragraph 84-70(1)(c) of that Act) – to prepare a report about specified transactions made through that EDP.

9. Subsection 396-70(4) in Schedule 1 to the Act allows the Commissioner, by legislative instrument, to determine that specified classes of entities are not required to prepare and give reports under section 396-55 in Schedule 1 to the Act, or are not required to do so for specified classes of transactions.

10. The Taxation Administration (Reporting Exemptions for Electronic Distribution Platform Operators) Determination 2024 (2024 Determination) came into effect on 1 July 2024, and exempted operators of EDPs from having to include specified classes of transactions in reports required to be prepared and lodged under table item 15 in section 396-55 in Schedule 1 to the Act.

11. This instrument repeals and replaces the 2024 Determination.

Effect of this instrument

12. This instrument, which applies to reporting periods starting on or after 1 July 2025, includes the same exemptions in the 2024 Determination. It also provides a new exemption (in subsection 7(3)) for certain transactions where the operator of the EDP is treated as a supplier under the GST Act. This exemption was considered necessary following discussions with some EDP operators.

13. Entities who were exempted under the 2024 Determination will continue to be exempt under this instrument.

The reporting exemption provided by section 6

14. Section 6 of this instrument applies in circumstances where a supply is made through more than one EDP. It reduces the likelihood that the same transaction will be reported to the Commissioner by more than one EDP operator, by placing the obligation to report the transaction on EDPs that provides all or part of the consideration they receive in relation to the supply directly to the supplier. It does this by exempting the operator of an EDP (the first platform) from having to report a transaction made through that EDP to the Commissioner where:

(a)

the supply is also made through at least one other EDP;

(b)

the first platform does not itself provide any consideration it receives in relation to the supply directly to the supplier; and

(c)

the operator of another EDP provides all or part of the consideration given by the recipient of the supply to the supplier and has a reporting obligation under table item 15 in section 396-55 in Schedule 1 to the Act in relation to that transaction.

15. Where the operator of the first platform is seeking to apply this exemption in relation to a transaction but is unsure whether another entity has a reporting obligation in relation to the transaction under table item 15 in section 396-55 in Schedule 1 to the Act, they should seek to confirm this with the other entity before they apply the exemption. That is, if an EDP operator is unsure whether another EDP operator is responsible for reporting a transaction, they should take reasonable steps to confirm this with the other EDP operator before relying on this exemption.

16. If an EDP operator intends to apply this exemption in relation to supplies made through its EDP and another EDP, they must notify the Commissioner in writing that they will be relying on the exemption and not reporting those transactions. They must do so either on or before the day that they would otherwise be required to give a report for a period under paragraph 396-55(b) in Schedule 1 to the Act, or (if they ask the Commissioner for an extension of time and the Commissioner agrees) a day notified by the Commissioner in writing.

Reporting exemptions provided by section 7 – transactions involving certain types of suppliers

17. Section 7 of this instrument exempts the operator of an EDP from reporting transactions involving certain types of suppliers. These transactions are exempted because the suppliers are less likely to be sharing economy participants, are generally likely to be compliant with their tax obligations or are subject to other regulatory or reporting regimes.

18. If transactions involving a supplier do not need to be reported under section 7, the EDP will not need to consider whether other more specific exemptions (such as those in section 8) apply to transactions involving that supplier.

19. Under subsection 7(1), an operator of an EDP will be exempted from reporting transactions where the supplier is:

(a)

An entity that is a listed entity or a wholly owned subsidiary of a listed entity (paragraph 7(1)(a)). For the purposes of this instrument, a listed entity is an entity whose membership interests are publicly traded on an approved stock exchange within the meaning of section 995-1 of the Income Tax Assessment Act 1997; or

(b)

A government department, agency, authority, or entity wholly owned by the government (paragraph 7(1)(b)). This is intended to capture government bodies (including foreign bodies) at all levels of government, including local government.

20. Subsection 7(2) exempts the operator of an EDP from having to report transactions if the supplier is a 'substantial supplier'. For the purposes of this instrument, a substantial supplier is a supplier that, in relation to a reporting period and an EDP, made a total value of supplies facilitated by that EDP of at least $1million (including GST).

21. If the supplier first started using the platform in the 12 months ending on the last day of the reporting period and did not use the platform for that entire 12 month period, the value of the transactions required to meet the definition of substantial supplier is proportionally adjusted to reflect the shortened period that the platform was used in that 12 month period.

22. Whether a supplier is a substantial supplier is determined on a platform-by-platform basis. Transactions made through an EDP cannot be aggregated with transactions made through another, separate EDP for the purpose of this exemption, even where all those transactions are in relation to the same supplier. This makes it simpler for the operator of an EDP to determine whether the exemption applies.

23. Subsection 7(3) exempts an EDP operator in relation to transactions where the operator is treated as being the supplier, instead of the actual supplier, under section 84-55 of the GST Act.

24. However, subsection 7(3) does not exempt an EDP operator from reporting transactions where the operator is treated as being the supplier because of an agreement made under section 84-60 of the GST Act. Broadly, transactions covered by section 84-60 of the GST Act are transactions between an Australian based supplier and an Australian resident. As subsection 7(3) disregards the operation of section 84-60 of the GST Act, these transactions must continue to be reported by the EDP operator (unless a different exemption applies). These transactions are not exempt because the suppliers are residents of Australia and are likely to have an income tax liability in relation to these transactions.

25. As a result, the exemption in subsection 7(3) applies to transactions where:

(a)

the supply is a digital product or digital service (such as e-books, apps and online games);

(b)

the supply is made through an enterprise carried on outside Australia (for example, typically a foreign supplier with no presence in Australia);

(c)

the end user or buyer is a resident of Australia; and

(d)

the EDP is liable for any GST on the supply.

26. Such transactions are exempted because these foreign suppliers are unlikely to have a GST obligation on those transactions or an income tax obligation. It is the EDP operator, and not the supplier, that is liable for any GST on these transactions, and will report these transactions in their BAS.

27. EDP operators will still be required to report on transactions involving inbound intangible consumer supplies that are not digital supplies. This is because while these supplies are subject to GST, the operator of the EDP is not liable for the GST on these supplies. Reportable transactions include offshore services carried out by a human that are not automated or pre-recorded such as 'live' online tutoring services and legal services.

28. An 'inbound intangible consumer supply' as defined in the GST Act is, broadly, a supply of something other than goods or real property to an Australian consumer by a supplier from outside Australia.

Example 1: Exempt intangible supply (digital supply)

APPS platform is an EDP which enables customers to purchase digital applications from app developers. Mani, who lives in Australia, uses the APPS platform to purchase an application from an app developer in Japan. Under section 84-55 of the GST Act, APPS is treated as the supplier for this transaction and remits the GST.

Under the current law the operator of the APPS platform would be required to report this transaction under SERR despite the supplier being unlikely to have an income tax obligation and the operator of the APPS platform, and not the supplier, being liable for the GST on this transaction. Under the exemption, the operator of the APPS platform would not be required to report this transaction under SERR.

Example 2: Non-exempt intangible supply (digital supply)

Mani also uses the APPS platform to purchase an application from a local Australian app developer. This is a transaction the operator of APPS platform is not automatically liable for GST on given it's not a supply from offshore and therefore not an inbound intangible consumer supply. However, the operator of the APPS platform has entered into an agreement with the Australian app developer under section 84-60 of the GST Act whereby the operator of APPS is treated as the supplier under section 84-55 of the GST Act.

The operator of the APPS platform will still be required to report this domestic transaction under SERR. Any agreement under section 84-60 is to be disregarded in considering which transactions are exempted under subsection 7(3) as the suppliers are likely to have an income tax liability for these supplies. As such the operator of the APPS platform must report the transaction between the local Australian app developer and Mani regardless of whether the operator is liable for GST on this transaction due to an agreement under section 84-60 of the GST Act.

Example 3: Non-exempt intangible supply (not a digital supply)

Mani also uses the APPS platform to purchase the services of developing an app from a software developer in Sri Lanka who supplies the services from an enterprise based in Sri Lanka. While the supply of services is an inbound intangible consumer supply (as the services are supplied from outside Australia directly to Mani) the supply is not a digital supply which means the APPS platform is not supplying a service that is subject to the EDP rules under the GST Act (section 84-70(1)(c) of the GST is not satisfied). Given the operator of APPS is not treated as the supplier under section 84-55 of the GST Act, the supply is not exempt under subsection 7(3). Although the supplier is not an Australian resident and is therefore unlikely to have an income tax obligation in relation to the transaction, the data collected will assist us to determine whether the supplier has a GST obligation.

The operator of the APPS platform will still be required to report this offshore transaction.

Reporting exemptions provided by section 8 – transactions involving certain types of supplies

29. Section 8 of this instrument exempts certain types of transactions where:

(a)

the transactions are considered less likely to be sharing economy transactions;

(b)

the suppliers of those transactions are likely to be compliant with their taxation obligations;

(c)

the transactions are otherwise considered low risk;

(d)

the information from those transactions is not currently required by the Commissioner; or

(e)

the information that would be reported is incomplete or is otherwise poor quality.

30. Some of the exemptions provided in section 8 apply only to transactions where the supplier meets certain threshold requirements. Suppliers who meet these thresholds are unlikely to be sharing economy participants and are likely to have a lower risk of non-compliance with their tax obligations. The threshold tests have been set based on information and insights gained through consultation with relevant industry stakeholders.

Supplies of substantial properties

31. Some transactions involving larger hotels and traditional forms of short-term accommodation will already be exempted under subsection 7(2). Paragraph 8(a) contains a further specific exemption for transactions involving a 'substantial property'.

32. A substantial property is a property where, for a reporting period, at least 2,000 transactions were facilitated by the EDP in relation to that property in the 12 months ending on the last day of that reporting period. These transactions are exempt as suppliers with this volume of transactions are unlikely to be sharing economy participants and are more likely to be aware of, and compliant with, their taxation obligations.

33. If the property was first listed on the platform in the 12 months ending on the last day of the reporting period and it was not listed on the platform for that entire 12 month period, the number of transactions required to meet the definition of substantial property is proportionally adjusted to reflect the shortened period that the property was listed in that 12 month period.

34. To calculate the number of transactions that were made through an EDP in relation to a property, each distinct address is considered a separate property. This means that all transactions in relation to multiple rooms at a single address (such as in a hotel, or shared workspace) would be counted towards a single property, whereas transactions in relation to separate addresses within a building (such as apartments in a building or complex) would be counted as being in relation to separate properties.

35. Whether a property is a substantial property is determined on a property-by-property and platform-by-platform basis, based on the number of transactions for the property made through the platform. Transactions made through an EDP cannot be aggregated with transactions made through another, separate EDP, even where all those transactions are in relation to the same property. In calculating the number of transactions, an EDP does not aggregate transactions involving the same supplier, but different properties. This makes it simpler for the operator of an EDP to determine whether the exemption applies.

Supplies of certain services outside Australia

36. Paragraph 8(b) of the instrument exempts the operator of an EDP from having to report transactions where:

(a)

the service was not delivered within the indirect tax zone;

(b)

the supplier has provided the operator with one or more addresses, and none of those addresses are within the indirect tax zone;

(c)

the consideration provided to the supplier in relation to the transaction was not paid to an account held with a financial institution in the indirect tax zone; and

(d)

there is no other information available to the operator that indicates that the supplier resides in the indirect tax zone.

37. In the GST Act, indirect tax zone means the tax definition of Australia (within the meaning of the Income Tax Assessment Act 1997) but with the external Territories excluded. For the purposes of this instrument, indirect tax zone has the same meaning as in the GST Act, but also includes the external Territories.

38. These transactions are exempt as they are unlikely to have any Australian income tax or GST consequences which means that the Commissioner does not require the information.

39. Further, a transaction for the supply of real property – for example, by way or lease or license, including a supply of short-term accommodation – is only reportable under table item 15 in section 396-55 in Schedule 1 to the Act if the property is in the indirect tax zone. A supply of real property located outside the indirect tax zone is not reportable under table item 15 in section 396-55 in Schedule 1 to the Act, regardless of the tax residence of the owner of that property, and this exemption does not need to be applied in relation to these supplies.

Example 4: transaction exempt due to supply being made outside the indirect tax zone

Dorian is an Australian resident planning a trip to France. Before he departs, he uses the Easy Tour Bookings platform to book a 3-day tour of the vineyards in the Champagne region through an online platform. The supplier:

(a)

is a company that is incorporated in, and resident of, France;

(b)

has provided the Easy Tour Bookings platform with only one address which is in France; and

(c)

receives payment of the consideration for the booking in a bank account they hold with a financial institution in France.

Easy Tour Bookings is not required to report this transaction as the supply was made outside the indirect tax zone, and the other requirements in paragraph 8(b) of the instrument are met.

Example 5: transaction involving supply of short-term accommodation outside of the indirect tax zone

Toby uses the Japan Super Holiday Rentals website to rent an apartment in Tokyo, Japan, for 7 nights. The apartment is owned and supplied by Jack, who is an Australian resident.

Toby accepts the agreement and pays for the rental at the time of the booking through the Japan Super Holiday Rentals website.

While the supply is made through Japan Super Holiday Rentals website which is an EDP, its operator is not required to report this transaction under table item 15 in section 396-55 in Schedule 1 to the Act as it relates to the supply of real property located outside of the indirect tax zone. Because the transaction is not reportable, the operator of the Japan Super Holiday Rentals website does not need to rely on this exemption.

Mere reservations or bookings

40. Paragraph 8(c) of this instrument exempts transactions where an EDP facilitates a mere booking or reservation but does not otherwise facilitate the supply. It does this by exempting transactions where:

(a)

the consideration for the supply was not specified at the time the booking or reservation was made;

(b)

the consideration for the supply will not be provided via the platform; and

(c)

the operator of the platform will not have visibility of whether the supply is made in practice, or whether consideration is provided for it.

41. This exemption ensures that an EDP is only required to report transactions for which they are likely to have complete or accurate data. It also ensures they do not need to report on transactions where they act only as a booking service for the transaction.

42. These transactions are exempt because the information that would be reported would be low in quality due to it being incomplete or inaccurate. The exemption strengthens the quality of the data collected under the SERR by ensuring that transactions are not reportable if the EDP does not know whether the supply is actually made, does not directly facilitate or have visibility of the payment being made to the supplier, and does not provide any other assistance in relation to the supply. For example, the exemption does not apply where the payment for a reportable supply is made through a payment system linked to the EDP operator's platform, that it uses to process the payment for the supply at the time of booking.

Example 6 – transaction exempt on the basis that the EDP is providing a booking service only

Erica uses Taxi Booking Co's mobile application to book a taxi. To make the booking, Erica provides her name, the address that she wants to be picked up from, and the date and time at which the taxi is to pick her up. Emma does not input any information about her intended destination. Taxi Booking Co arranges for a taxi driver to collect Emma. Payment for the fare is not made through the app and must be made directly to the taxi driver at the end of the trip.

Taxi Booking Co has no way of knowing whether the taxi driver ever actually made the supply of taxi travel, or what the value of the consideration for the supply would have been. It is not required to report this transaction.

Example 7 – transaction not a mere booking and not exempt

Saferider is digital platform that allows passengers to book taxi travel. Trisha wants to go to the airport. She uses the Saferider website, enters her pickup location, time and destination.

The website quotes her an estimated price for the requested service. Trisha accepts and a taxi is dispatched. On completion of the ride, the driver confirms the total fare through the Saferider platform. Trisha's payment is then processed by the Saferider platform using a third-party payment provider.

As the operator of the Saferider platform knows that the service was delivered and the amount of consideration that was actually paid, this exemption does not apply to this transaction. The operator of the Saferider platform must report the transaction.

Scheduled passenger travel services

43. Paragraph 8(d) of this instrument exempts transactions involving the supply of certain scheduled passenger travel services.

44. A supply is one of scheduled passenger travel service if:

(a)

it is a passenger travel service (including arranged tours and cruises) that is supplied as a scheduled service on a pre-defined route operated by the supplier;

(b)

the price is set by the supplier;

(c)

the terms and conditions of the supply are set by the supplier; and

(d)

any member of the public may book passage on it.

45. A service does not cease to be a scheduled passenger travel service merely because the service itself may be cancelled or rescheduled, the price may be varied from time to time, or boarding may be denied at the time of travel (for example, due to the behaviour of a passenger, weather, or overbooking).

46. The exemption for the supply of a scheduled passenger travel service does not apply to charter services, taxi travel, or situations where the supplier had made 9 or less places for the service available for booking through the EDP.

47. For the purposes of this instrument, a charter service means a passenger travel service where the customer hires an entire aircraft, motor vehicle or vessel, and can specify or negotiate some or all of the conditions, or the nature of the services to be provided. A passenger travel service does not become a charter service merely because the passenger may select from pre-defined options set by the service provider – for example, different classes of booking, seat, or meal selection.

48. The transactions which are exempt under paragraph 8(d) are less likely to involve sharing economy participants and are more likely to involve traditional travel and transit businesses which have a lower risk of non-compliance.

Example 8 – exempt booking for scheduled passenger travel service

Karen uses the Great Holiday Deals platform to book a 5-night cruise from Melbourne to Hobart on the Very Big Cruise Ship cruise liner. The Very Big Cruise Ship operates cruise liner services on this route on a weekly basis, departing at 9am every Wednesday, and tickets are purchasable by members of the public at rates set by the supplier. Great Holiday Deals does not have to report this transaction as it is for the supply of a scheduled passenger travel service.

Example 9 – reportable transaction for chartered travel

Victor uses the Great Holiday Deals platform to book a scenic flight over the Hunter Valley, which is operated by local pilot, Krystal. Using the platform, Victor and Krystal negotiate the time, duration and cost of the flight and they agree that no other bookings will be taken for this flight. This transaction is a reportable transaction as it involves a charter service. It was not a scheduled passenger travel service because the flight was a not operated on a regular schedule, with a pre-defined route and a price set by the platform.

Scheduled events

49. Paragraph 8(e) of this instrument provides an exemption for a transaction involving the supply of a right to attend or participate in a scheduled event in certain circumstances. The exemption applies to events for which the supplier has made 200 or more places for the event available for booking on the platform.

50. Under the definition in section 4, an event is a scheduled event if it is a one-off or temporary series of events in a particular location, and:

(a)

the time, price, and terms and conditions are set by the supplier; and

(b)

any member of the public may book a right (for example, by buying a ticket) to attend or participate in the event.

51. This includes things such as concerts, sporting events and festivals. These transactions are exempt as events of this size and scale are unlikely to be operated by sharing economy participants.

Permanent attractions and experiences

52. Paragraph 8(f) of this instrument provides an exemption for a transaction involving the supply of a right to attend or participate in a permanent attraction or experience in certain circumstances. The exemption applies if the supplier has made 50 or more places for that attraction or experience available for booking on the platform each day it was open during the reporting period.

53. A permanent attraction or experience is defined in section 4 to mean an attraction or experience that is open to the public on a regular and ongoing basis, for which:

(a)

the opening times, price and terms and conditions are set by the supplier; and

(b)

any member of the public may make a booking (for example, by buying a ticket).

54. This includes things such as theme parks, museums, zoos, skydiving, or driving track day experiences that are offered on an ongoing basis. It does not include one-off or temporary attractions or experiences that are only offered for a limited period of time or on an ad hoc basis. These types of things are scheduled events, as described above.

55. The transactions which are exempted under paragraph 8(f) are considered low risk as suppliers offering that volume of places for booking each day are likely to be carrying on a business and are unlikely to be sharing economy participants.

Supplies of certain assets

56. Paragraph 8(g) of this instrument exempts transactions involving the rental or lease of assets, other than real property, where:

(a)

the supply was not of a specific asset (that is, the terms of the rental are such that the renter will receive an asset of a particular kind or class rather than a specific asset); and

(b)

the supplier had at least 50 assets available for booking on the platform each day it was open during the reporting period.

57. For the purposes of subparagraph 8(g)(ii) of this exemption, an asset is treated as being available for booking on an EDP on a day if it had already been rented or leased for that day, or is otherwise temporarily unavailable for booking. These transactions are exempted because the suppliers are unlikely to be sharing economy participants and are more likely to be compliant with their taxation obligations.

Example 10 – reportable transaction for supply of asset hire

Liza uses the Share My Ride platform to arrange a hire car for a few hours. Liza uses the platform to view cars listed as available at the time she needs and then contacts Marco to arrange to hire his Toyota Camry. Liza then pays for the hire through the Share My Ride platform. This transaction is not exempted under paragraph 8(g) because the agreement between Marco and Liza relates to the supply of a specific car – Marco's Toyota Camry – rather than the supply of a vehicle that belongs to a particular class.

Example 11 – exempted transaction for supply of asset hire

Alistair uses the Hire Cars 4 U website to book and pay for a hire car from Tropical Hire Cars R US for his upcoming holiday. Tropical Hire Cars R US has more than 50 cars listed as available for hire on the Hire Cars 4 U website. Further, the terms of the booking are such that Alistair will be supplied with whichever 4 door automatic sedan the supplier has available at the time he arrives to collect the vehicle. Hire Cars 4 U are exempted from reporting this transaction as the requirements of paragraph 8(g) are met.

Other information

58. This instrument does not affect any other reporting requirements that reporting entities may have under section 396-55 in Schedule 1 to the Act.

59. The exemptions in this instrument must be considered and applied by an EDP operator on a transaction by transaction basis, and a reporting period by reporting period basis. For each reporting period in which an entity operates an EDP, they need to consider whether they are obliged to report any supplies made through their EDP in that reporting period. This means that:

(a)

for any given reporting period, an EDP operator may be required to report none, some or all the supplies made through its EDP; and

(b)

an EDP operator may not have a reporting obligation in relation to any supplies made through its EDP in one reporting period, but may have a reporting obligation in relation to some or all of the supplies made through its EDP in a later reporting period (and vice versa).

Example 12 – application of threshold tests

The Very Fun Holiday Resort in Far North Queensland makes hotel rooms available for booking on the Hot Holiday Bookings platform all year. In one reporting period 2,100 transactions for the supply of hotel accommodation at the resort are made on the Hot Holidays Bookings platform. However, in the subsequent reporting period only 900 transactions are made on the platform.

The operator of Hot Holiday Bookings does not need to report on the transactions where Very Fun Holiday Resort is the supplier in the first reporting period as the number of transactions is over the threshold (2,100 in that reporting period plus those made in the preceding 6 months is over the threshold of 2,000 for the 12 months ending on the last day of that reporting period). The operator of Hot Holiday Bookings is also exempt from reporting transactions for supplies made by Very Fun Holiday Resort in the subsequent reporting period as the number of transactions made on the platform in the 12 month period ending on the last day of the reporting period is greater than the 2000 transactions threshold (900 in that reporting period plus 2,100 in the preceding 6 months).

Compliance cost assessment

60. To be advised.

Consultation

61. Subsection 17(1) of the Legislation Act 2003 requires the Commissioner to be satisfied that appropriate and reasonably practicable consultation has been undertaken before they make a determination.

62. As part of the consultation process, you are invited to comment on the draft determination and its accompanying draft explanatory statement.

Please forward your comments to the contact officer by the due date.

Statement of compatibility with human rights

Prepared in accordance with Part 3 of the Human Rights (Parliamentary Scrutiny) Act 2011

Draft Taxation Administration (Reporting Exemptions for Electronic Distribution Platform Operators) Determination 2025

This legislative instrument is compatible with the human rights and freedoms recognised or declared in the international instruments listed in section 3 of the Human Rights (Parliamentary Scrutiny) Act 2011.

Overview of the legislative instrument

This legislative instrument exempts operators of electronic distribution platforms from having to include specified classes of transactions in reports required to be prepared and given to the Commissioner of Taxation under the sharing economy reporting regime in the Taxation Administration Act 1953.

Certain types of transactions are exempted from the regime to reduce the compliance cost for platform operators, including where those transactions will already be reported by other platform operators, or there is a low risk to the broader taxation revenue base.

Human rights implications

This legislative instrument does not engage any of the applicable rights or freedoms and merely provides relief from reporting requirements for specified transactions.

Conclusion

This legislative instrument is compatible with human rights as it does not raise any human rights issues.

---

Draft published 28 November 2024

Ben Kelly
Deputy Commissioner of Taxation

Legislative References:
A New Tax System (Goods and Services Tax) Act 1999
The Act

Acts Interpretation Act 1901
The Act

Human Rights (Parliamentary Scrutiny) Act 2011
The Act

Legislation Act 2003
The Act

Taxation Administration Act 1953
The Act

Related Legislative Determinations:
LI 2024/D9 - Legislative Instrument