The Australian Taxation Office has reminded taxpayers that income earned through digital platforms — from ride-sharing and short-term rentals to freelance services — must be manually declared in tax returns, as platform-reported data does not automatically pre-fill.
The Australian Taxation Office (ATO) has released general guidance on reporting income earned through digital platforms or apps on 3 June 2026.
Money earned through digital platforms or apps is sharing economy income and must be reported in a tax return.
This income can include payments received for:
- ride-sourcing, taxi, limousine or delivery services
- short-term accommodation or property sharing
- renting or hiring out assets (for example, vehicles, equipment or parking)
- creating or selling digital content, goods or online entertainment
- task-based, freelance or on-demand services arranged online.
What taxpayers need to do
To correctly report all income, sharing economy income must be manually included when lodging a tax return.
Sharing economy platforms provide the ATO with information about income earned through their services. This information does not automatically pre-fill on a tax return. The ATO uses this data to check that everything has been reported correctly.
How to report the income
How sharing economy income is reported depends on how it is earned:
- Individuals without an ABN: Include the income in the ‘Other income’ section of the individual tax return.
- Individuals with an ABN (sole traders): Include the income as business income in the ‘Business and professional items’ section of the individual tax return.
- Companies: Include the income as assessable income in the company tax return.
Income should be reviewed and everything from digital platforms and apps confirmed as included before lodging.
For more information, further reading is available on the sharing economy and tax.
For tailored advice about tax and super needs, speak to a registered tax practitioner.
