{"id":"F2023L00850","name":"Taxation Administration (Reporting by Electronic Distribution Platform Operators) Legislative Instrument 2023","slug":"taxation-administration-reporting-by-electronic-distribution-platform-operators-legislative-instrume","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":441959,"registerId":"F2023L00850-fast-fetch-1775957110517","compilationNumber":null,"startDate":"2026-04-12","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Taxation Administration (Reporting by Electronic Distribution Platform Operators) Legislative Instrument 2023","content":"---\nmeta-content-style-type: text/css\nmeta-content-type: application/xhtml+xml; charset=utf-8\n---\n\n?xml version=\"1.0\" encoding=\"utf-8\" standalone=\"no\"?>\n\n![Commonwealth Coat of Arms of Australia](image.001.jpeg)\n\n \n\nTaxation Administration (Reporting by Electronic Distribution Platform Operators) Legislative Instrument 2023\n\nI, Chris Jordan, Commissioner of Taxation, make the following legislative instrument.\n\nDated  8 June 2023\n\nChris Jordan\n\nCommissioner of Taxation\n\n \n\n \n\n \n\nContents\n\n1  Name\n\n2  Commencement\n\n3  Authority\n\n4  Reporting Period\n\n5  Application\n\n \n\n1  Name\n\n  This instrument is the Taxation Administration (Reporting by Electronic Distribution Platform Operators) Legislative Instrument 2023.\n\n2  Commencement\n\n (1) Each provision of this instrument specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.\n\n \n\n- Commencement information\n- Column 1 Column 2 Column 3\n- Provisions Commencement Date/Details\n- 1. The whole of this instrument. The day after this instrument is registered.\n\n\nNote: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument.\n\n (2) Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument.\n\n3  Authority\n\n  This instrument is made under subparagraph 396-55(a)(ii) in Schedule 1 to the Taxation Administration Act 1953.\n\n4  Reporting Period\n\n  An entity mentioned in column 1 of item 15 in the table in section 396-55 in Schedule 1 to the Taxation Administration Act 1953 must prepare a report in the approved form setting out information about any transactions described in column 2 of that item that happened during each six-month period that begins on 1 January and 1 July.\n\n5  Application\n\n  Section 4 applies in relation to transactions entered into on or after:\n\n (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\n\n (b) for a transaction relating to a supply of short-term accommodation – 1 July 2023; or\n\n (c) in any other case – 1 July 2024.\n","sortOrder":0}],"analysis":{"kimi_summary":{"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"This instrument precisely implements the reporting regime contemplated by section 396-55 of the Taxation Administration Act 1953. It does not expand beyond the statutory framework; it merely specifies the reporting period (six-monthly) and phased commencement dates for different transaction types as authorised by the parent Act."},"complexity_factors":["Extremely short instrument: only 5 operative sections","No defined terms section—relies entirely on definitions in the parent Taxation Administration Act 1953","Minimal conditional logic: only simple date-based distinctions in section 5","Single cross-reference to existing legislation (section 396-55 of the Taxation Administration Act 1953)","No nested exceptions or complex procedural requirements","Straightforward commencement table with single entry"],"plain_english_summary":"Electronic distribution platforms (e.g., Uber, Airbnb and similar apps) must twice-yearly report transaction data in an approved format to the Australian Taxation Office. The rule covers rideshare/taxi, short‑term accommodation and other platform transactions, affecting platform operators and the gig‑economy sellers who use them. By giving the ATO visibility into platform income, the regime helps match reported earnings and reduce under‑reported tax. Staggered start dates begin July 2023 (transport/accommodation) and July 2024 (other transactions)."},"flash_summary_failed":{"failed":true,"reason":"Unauthenticated. Configure AI_GATEWAY_API_KEY or use a provider module. Learn more: https://ai-sdk.dev/unauthenticated-ai-gateway","source":"analysis-cron"},"flash_summary":{"complexity_score":3,"scope_assessment":{"changed":false,"description":"The instrument itself contains no indication that its scope was changed after it was made. It specifies the entities and transactions by reference to item 15 in section 396-55 (Schedule 1) and sets phased start-dates; no amendments or deviations from an earlier text are contained or noted within this instrument (see s.4–s.5)."},"complexity_factors":["Cross-reference to item 15 of the table in section 396-55 (Schedule 1) — exact scope of transactions and the entities required to report are defined outside this instrument, requiring consultees to check the primary Act (s.4).","Requirement to use an 'approved form' without specifying its contents — administrative detail is left to a separate approval process and may create implementation uncertainty (s.4).","Phased commencement with different start-dates for taxi travel and short-term accommodation versus other transactions introduces transitional complexity for affected operators (s.5).","Six-month reporting cycle tied to calendar halves (periods beginning 1 January and 1 July) creates fixed compliance timing and potential aggregation or record-keeping burdens (s.4).","Instrument made under subparagraph 396-55(a)(ii) delegates reporting design/requirements to the Commissioner, giving administrative discretion over forms and enforcement (s.3).","Commencement mechanics: whole instrument commences the day after registration, but the application dates for different transaction types vary, requiring implementers to track multiple effective dates (s.2, s.5)."],"plain_english_summary":"This instrument requires entities listed in column 1 of item 15 in Schedule 1 to the Taxation Administration Act 1953 (electronic distribution platform operators) to prepare an approved-form report about the transactions specified in that item. Reports cover six-month periods beginning 1 January and 1 July. Reporting is phased: supplies of taxi travel and short-term accommodation from 1 July 2023, and other transactions from 1 July 2024."}},"importantCases":[],"_links":{"self":"/api/acts/taxation-administration-reporting-by-electronic-distribution-platform-operators-legislative-instrume","history":"/api/acts/taxation-administration-reporting-by-electronic-distribution-platform-operators-legislative-instrume/history","analysis":"/api/acts/taxation-administration-reporting-by-electronic-distribution-platform-operators-legislative-instrume/analysis","conflicts":"/api/acts/taxation-administration-reporting-by-electronic-distribution-platform-operators-legislative-instrume/conflicts","importantCases":"/api/acts/taxation-administration-reporting-by-electronic-distribution-platform-operators-legislative-instrume/important-cases","documents":"/api/acts/taxation-administration-reporting-by-electronic-distribution-platform-operators-legislative-instrume/documents"}}