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.
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