SERR - Overview

The Sharing Economy Reporting Regime (SERR) is an Australian Taxation Office (ATO) third-party reporting regime that requires operators of Electronic Distribution Platforms (EDPs) to report transactions made by sellers (suppliers) through their platform. An EDP operator must report under the SERR to the extent it facilitates payments from an end user (customer) to a supplier for recognized sharing economy activities, including:

• Ride-sourcing and taxi travel services
• Short-term accommodation
• Asset sharing/hire (e.g., car sharing, equipment rental)
• Food delivery services
• Tasks, freelance, and other services

Note that certain transactions and suppliers may be exempt from reporting based on the nature of the supply (e.g., sales of tangible goods) or the supplier's classification.

Deadlines

See below for the deadlines relevant to SERR reporting:

• January 31 is the last day to report transactions for the period of 1 July – 31 December
• July 31 is the last day to report transactions for the period of 1 January – 30 June

If a deadline falls on a weekend or holiday, it will generally be extended to the next business day.

Resources

Please see the Sharing Economy Reporting Regime – ATO Guidance for official information.

Please refer to the following guide for detailed data requirements: SERR - Data Requirements

Below are the applicable CSV Ingestion Templates:

• MRDP/DAC7 - Account Owner/Account CSV Template
• MRDP/DAC7 - Transactions CSV Template
• SERR Form Data CSV Template