Treasury Laws Amendment (2022 Measures No. 2) Act 2022 (84 of 2022)

Schedule 2   Sharing economy reporting regime

Taxation Administration Act 1953

2   Application of amendment

The amendment made by this Schedule applies in relation to transactions entered into on or after:

(a) for a transaction relating to a supply of taxi travel (within the meaning of the A New Tax System (Goods and Services Tax) Act 1999) - 1 July 2023; or

(b) for a transaction relating to a supply of short-term accommodation - 1 July 2023; or

(c) in any other case - 1 July 2024.