Battery Stewardship Council’s B-cycle scheme to continue under ACCC draft decision

Source: Australian Ministers for Regional Development

The ACCC has issued a draft determination proposing to grant an exemption for the next five years to allow the Battery Stewardship Council (BSC), to continue to operate its scheme to facilitate appropriate disposal of end-of-life batteries.

BSC’s members and industry participants would be able to meet their participation requirements under the BSC’s B-cycle Battery Stewardship Scheme without breaching competition law under the ACCC’s proposed determination.

The Scheme is designed and operated by BSC and aims to significantly increase appropriate end-of-life battery disposal and recycling in Australia.

“Our role in this process is to determine whether the collaboration and price agreement between the BSC’s members, results in benefits to the public that are greater than the potential detriments and therefore can be granted an exemption. In this case our preliminary view is that an exemption can and should be granted,” ACCC Deputy Chair Mick Keogh said.

“We consider the conduct proposed by BSC is likely to result in significant environmental, health and safety benefits by diverting batteries from landfill and raising public awareness around responsible battery disposal and re-use, reducing fire risks in waste streams, and increasing innovation.”

“We acknowledge the Scheme’s low collection rate to date, particularly due to its voluntary nature, and recognise the opportunity for better collection outcomes with states moving towards mandatory stewardship frameworks and as consumer awareness and behaviour continues to change,” Mr Keogh said.

The ACCC considers that minimising the safety risks associated with storing button batteries must continue to be a priority and therefore proposes to specify a condition in its authorisation that the BSC continues implementing its Button Battery Safety Strategy.

To ensure sufficient transparency and effectiveness of the Scheme, the ACCC also proposes to require an annual report on key Scheme outcomes be published by the BSC, as well as an independent review of the Scheme in three years’ time.

Some interested parties proposed a shorter authorisation period of 2–3 years due to uncertainty around the anticipated introduction of mandatory product stewardship legislation, and the current low collection rates of the Scheme.

“We don’t consider that the BSC’s proposed conduct will delay or deter other regulatory approaches to battery stewardship in the short to medium term, although the ACCC seeks further submissions on the proposed duration of authorisation,” Mr Keogh said.

More information, including the ACCC’s draft determination, is available online on the ACCC’s public register at Battery Stewardship Council.

Note to editors

The ACCC is not an environmental regulator. The ACCC’s role as Australia’s competition regulator includes assessing applications for authorisation. ACCC authorisation provides statutory protection from court action for certain conduct by competitors that might otherwise raise concerns under the competition provisions of the Competition and Consumer Act 2010 (Cth) (the Act).

In this instance, authorisation is proposed in respect of Division 1 of Part IV (cartel conduct), section 45 and section 47 of the Act (contracts, arrangements or understandings that restrict dealings or affect competition, and exclusive dealing)..The ACCC must not make a determination granting authorisation unless it is satisfied, in all the circumstances, that the conduct would likely result, in a benefit to the public and that benefit would likely outweigh the detriment to the public, from the conduct.

Details about how the Battery Stewardship Scheme will operate, are matters for the Battery Stewardship Council. The ACCC is not involved in the operational aspects of the scheme.

Broadly, the ACCC may grant an authorisation when it is satisfied that the public benefit from the conduct outweighs any public detriment.

Background

Product stewardship is an environmental management strategy that means whoever designs, produces, sells or uses a product takes responsibility for minimising that product’s environmental impact through all of the stages of its life cycle.

The BSC is a not-for-profit entity established to operate and oversee the Scheme, which promotes the safe collection, recycling, and disposal of end-of-life batteries. The Scheme does not cover automotive lead-acid batteries or batteries already included in other recycling programs.

The BSC first sought authorisation in 2020 for a static, weight-based levy which was charged on imported batteries at a rate of four cents per equivalent battery unit. The weight-based charge on imported batteries (or equivalent fee to be paid by members of the scheme) is passed on to consumers as a levy and used to fund the scheme and a rebate system to subsidise service providers responsible for battery collection, sorting and processing.

The proposed conduct also adds an annual review process to set the levy and rebates using eco-modulated formulas based on battery type to cover the increased costs and risks of battery collection and recycling. The BSC’s proposal seeks to raise sufficient revenue that it can continue to implement public awareness campaigns to increase participation in battery recycling.

In March 2025, the Product Lifecycle Responsibility Act 2025 (PLR Act) commenced in NSW, which creates a mandatory stewardship framework for certain products. The NSW Government has committed to urgently use the powers of the PLR Act to make regulations targeting batteries. This follows an agreement between Australia’s Environment Ministers on the need for urgent reforms to increase participation in product stewardship arrangements for end-of-life batteries.

On 4 June 2025, the ACCC granted interim authorisation with a condition for the BSC to continue operating the Scheme with the ability to increase levies to reflect increases in the Consumer Price Index since the Scheme’s commencement. The BSC is also able to progress the development of new levy arrangements involving an eco-modulated levy to reflect the different costs of collecting and recycling different battery types, while the ACCC assesses the substantive application for authorisation.

Police call for assistance scam vigilance

Source: New South Wales – News

On day four of Scams Awareness Week, South Australia Police (SAPOL) is calling for older community members to be wary of assistance scams.

SAPOL is continuing to see an increase of remote access scams, particularly through unsolicited phone calls from scammers pretending to be from well-known businesses or government departments.

Assistance scams refer to a wide variety of scams where assistance is offered and help to an unknowing victim. These may include:

– Pop-up scams

– Tech support

– NBN impersonation

– Unsolicited payments

– Scam recovery companies.

“In each example, the victim will receive a call, text message, email or pop-up stating that something is wrong and that they can assist the victim in repairing what has occurred,” Cybercrime Sergeant David Mitchell said.

“Examples of this include such things as removing a virus from a computer or fixing internet speed.

“The scammer may push you into buying unnecessary software or a service to ‘fix’ the computer or ask you for your personal details, including your bank or credit card.

“The scammer may initially sound professional and knowledgeable, however, they will be persistent and may become abusive if you don’t do what they ask.”

Looking at remote access data alone, in 2024 South Australians lost more than $629,000 across 525 scams, and in Australia overall more than $7.5 million was lost to 6755 scams.

So far this year South Australians have lost more than $558,000 across 154 scams, with men 65 and over the main victims. In Australia overall more than $2.4 million has already been lost across 1623 scams, however 54 per cent of victims are female.

“Never give an unsolicited caller remote access to your computer or share personal details,” Sergeant Mitchell added.

“If you receive a random call about your computer and remote access is requested – hang up – even if they mention a well-known company.”

Red flags:

  • Unsolicited texts, emails, or calls advising of an issue that you were unaware of.
  • Requests for you to download a program on your phone or PC to help you.
  • Scammers ask you to transfer funds to keep your money safe.
  • Pressure to act quickly to ensure you do not lose money.
  • Claims untrustworthy employees are working at your banking institution.
  • Scammers ask you not to tell your friends or family.
  • They utilise emotions such as fear to switch off your rational mind, leading to impulsive decisions and missing red flags.
  • Using complicated technical language which is confusing.

Tips to help keep you safe:

  • Hang up and contact the organisation on a known, reputable number. Do NOT trust contact details given to you by the caller.
  • Never download programs or applications at the request of someone over the phone.
  • Remember that you can still receive scam calls from a private number. If in doubt, hang up and ring the organisation back on a known number.
  • Do not be intimidated by technical language or pushy behaviour.
  • Make sure your computer is protected and regularly updated with anti-virus and anti-spyware software. Conduct your own research first and only purchase software from a source that you know and trust.
  • Enable multi-factor authentication (MFA) on your accounts where possible to ensure an extra layer of security.
  • Never provide one-time passcodes (OTPs) to unknown callers.
  • If you have been scammed, do not trust companies claiming to recover your funds. These are often the same people conducting the original scam.

Real-life example

After having technicians attend his street to fix low-hanging phone wires, Allen received a call from NBN asking if he was having slow internet speeds. Assuming the call was related to the attendance, Allen agreed to having his internet speed checked. He followed the caller’s instructions and downloaded a program called AnyDesk. The caller advised he would fix his speeds, and Allen could go about his day. A week later, Allen checked his bank accounts and noticed fraudulent transactions totalling almost $70,000. He contacted his bank and attended his local police station, but unfortunately the money was unable to be recovered.

Report:

– If you have suffered harm or loss because of a scam, make a report at www.cyber.gov.au/report or attend your local police station.

Support:

– Talk to friends and family.

– eSafety Commissioner – www.esafety.gov.au

– Victims of Crime SA – www.voc.sa.gov.au

– Lifeline – 13 11 14 or www.lifeline.org.au

– Rebuild Victim Counselling – www.rasa.org.au

Have you been a victim of an assistance scam? Make a report to Report Cyber or attend your local police station to speak with an understanding police officer like Cybercrime Sergeant David Mitchell.

151 new electric buses are another step to zero emission fleet

Source: Mental Health Australia

Sydney’s electric bus fleet continues to build up with the purchase of 151 more battery electric buses.

The new electric buses will go to the Leichardt and Kingsgrove bus depots that are being converted for the future, sustainable fleet.

Over the long-term, the Zero Emission Buses program will transition NSW’s 8,000-plus diesel and gas buses to zero emissions vehicles.

Read the full media release here (PDF, 101.06 KB)

Consultation open for Pillar Two legislative instrument

Source: New places to play in Gungahlin

We’ve published a draft legislative instrument LI 2025/D17 Taxation Administration (Exemptions from Requirement to Lodge Australian IIR/UTPR tax return and Australian DMT tax return) Determination 2025 and an explanatory statement. These are available for public consultation until 24 September.

The draft LI 2025/D17 is a determination that’s designed to provide relief from certain lodgment obligations for in-scope multinational enterprise (MNE) groups in circumstances where top-up tax amounts will always be nil.

However, you’ll still be required to lodge a tax return in circumstances where top-up tax amounts may not always be nil.

The instrument sets out circumstances in which a group entity of an in-scope MNE group does not need to lodge the below tax returns for a fiscal year:

  • an Australian IIR/UTPR Tax Return, and/or
  • the Australian DMT Tax Return.

It doesn’t exempt lodgment of either the:

  • GloBE Information Return (GIR), where local lodgment is required
  • foreign lodgment notification, where GIR is lodged in a foreign jurisdiction.

We’re calling for feedback from all MNE groups in Australia, as well as tax and legal professionals, advisers and consultants of MNE clients. You can provide comments directly to the contact person listed on the draft LI 2025/D17.

Consultation is open until 24 September.

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Citizen scientists and holidaymakers key to restoring confidence in SA’s algal bloom-hit coastline

Source:

28 August 2025

Getty Images.

With South Australia’s harmful algal bloom devastating coastal communities, a University of South Australia tourism expert is urging its local communities to show solidarity and find creative ways to support affected regions.

Adjunct Senior Lecturer in Tourism Management Dr Freya Higgins-Desbiolles is asking South Australians to rally behind coastal communities hit hard by the bloom which has killed thousands of marine animals and triggered widespread anxiety and economic pain.

For months the state’s coastline has been plagued by a large-scale bloom of Karenia mikimotoi, a harmful algae killing marine life and degrading once-thriving underwater ecosystems. The disaster has also dealt a heavy blow to local tourism and community livelihoods, and has the potential to extend into the peak holiday season.

Dr Higgins-Desbiolles says intrastate travellers should use the crisis as an opportunity to support affected communities by holidaying in coastal hotspots during the upcoming spring and summer holidays and by thinking creatively about how to spend time there.

“In addition to its economic value, tourism has potential social and ecological value, so we should be focusing on how it can connect our communities and support recovery,” she says. “We might rethink tourism to centre local communities and get their input into recovery policies and planning. As we head into summer, we’ll need to get creative with events that bring people together and help build resilience.

“Most tourism businesses along the SA coast remain open for business, and although the conditions of the water may differ from time to time, visiting the beach can still be enjoyed and other activities such as beach games and walks can be explored. Interstate visitors could also help by staying longer and ensuring their spending goes into local businesses, such as markets, shops, bakeries, pubs and wineries.”

Dr Higgins-Desbiolles says it could also be an ideal time for a niche group of tourists – citizen scientists – to visit affected areas, helping local communities to collect data and boost scientific understanding of the bloom.

“We could call upon certain types of visitors – volunteer tourists – who are keen to give back and help. For example, under water divers could visit our coastal areas and help with some of the scientific or restoration work,” she says.

“One of the most interesting insights into this crisis has been the number of people who are providing data on the scale of marine deaths. Citizen scientists have recorded 32,000 entries on 480 species of perished marine life, often through the iNaturalist website. These people are helping address the difficulty of the situation by contributing their time and energy.”

A recent survey by the Tourism Industry Council SA involving restaurants, hotels and marine tourism operators on the Yorke, Eyre and Fleurieu peninsulas, Kangaroo Island and metropolitan Adelaide found that 40% of SA businesses impacted by the algal bloom have experienced a downturn in trade.

The average year on year loss for a business in July 2025 was $52,000, while 14% of respondents reported losses of more than $100,000.

A dead seal washed up on a beach near Victor Harbor in South Australia. Getty Images.

Dr Higgins-Desbiolles says the biggest threat is to South Australia’s clean and green identity and its reputation for pristine coastal ecosystems and ecotourism.

“The tourism industry is going to be very hurt by the branding impact, particularly Kangaroo Island which is our key drawcard for tourism. The crisis has received attention in international media and so there’s a real concern for the long-term impact to our brand,” she says.

“It (the algal bloom) is not going to go away soon. What we will face in the upcoming summer is unknown, but we need to build that confidence among intrastate travellers that coastal areas are still enjoyable. Our beaches are still open for recreation, swimming and enjoyment.”

The State and Commonwealth governments’ $28.5 million support package allows eligible tourism businesses to apply for $10,000 small business grants. More recently, 20,000 travel vouchers for accommodation and experiences were announced in a bid to lure visitors to SA coastal regions ahead of the September school holidays.

South Australians can apply to win one of the Coast is Calling vouchers, which are similar in concept to travel vouchers launched during the COVID-19 pandemic to boost tourism.

Dr Higgins-Desbiolles says experience shows the vouchers do make a difference in sparking demand for local ‘staycations’ however changing mindsets and boosting confidence in coastal and marine environments is critical to easing people’s trepidations.

“We really must rethink the value of intrastate trips and remember that domestic holidays are about more than just our recreation – we can support each other,” she says. “Considering the increasing numbers of climate related crises in Australia – floods, bushfires and droughts – we will find the intrastate tourism market increasingly important.”

“Travelling within our own state is a source of real reliability and comfort for distressed communities.”

…………………………………………………………………………………………………………………………

Contact for interview: Dr Freya Higgins-Desbiolles, Adjunct Senior Lecturer in Tourism Management M: +61 406 019 222
E: Freya.HigginsDesbiolles@unisa.edu.au

Media contact: Melissa Keogh, Communications Officer, UniSA M: +61 403 659 154 E: melissa.keogh@unisa.edu.au

National reforms to child safety in early learning

Source: Murray Darling Basin Authority

As I walked into the Education Ministers Meeting on child safety on Friday, the stories of two strong women came with me.

First, the mother of a child abused in early learning who continues to carry the trauma she felt when first notified of the abuse. A mother who channels that trauma into the courage to advocate for children to be safe in early learning everywhere.

Her strength is both inspiring and devastating, because no mother should have to experience what she has, and every parent deserves to know their child is safe every day in early learning.

And I thought of a young educator I met in my first week as Minister three months ago, a passionate, dedicated educator committed to the children in her care.

She sees a future in early education, because she is supported and encouraged in her role, and because the Government’s 15 per cent pay rise is letting her see a future in the sector that she loves.

I am determined to deliver safe, quality early learning for our children. 

Early learning parents have confidence in.

Early learning that attracts and retains our workforce of dedicated educators. They are our nation’s greatest asset in keeping children safe.

Our task is to continue to back those educators who are there for the right reasons, doing incredible work, while closing the door on those who seek to do harm.

And our task is to support those providers who are there for the right reasons, and hold those operators who aren’t up to scratch to account.

That is what our $189 million package of reforms will do.

We are investing in strong oversight of who works in early education, where they are working, and how they work with children and families.

The first-ever nationwide register of early educators will allow regulators to see, for the first time, who is working in early education across the country.

It will allow regulators to identify patterns of behaviour, raise red flags, and share information about educator conduct across borders.

Child safety training will be mandatory, and managers will be required to take it alongside educators.

Child-safe culture comes from the top, and managers have a responsibility to ensure their educators are supported to actively raise and report issues of concern.

Personal mobile devices are banned in services from 1 September, with the States and Territories responsible for implementation. When educators are working with children, they cannot have their devices with them. Only service-issued devices can be used for taking approved images of children.

A rapid assessment of staff supervision arrangements by the Australian Children’s Education and Care Quality Authority (ACECQA) will report back to ministers by the end of the year. The National Quality Framework sets the existing ratios that providers must follow at all times. We’ve heard too many reports about failure to follow staff-to-child ratios, and failure to provide active supervision of children. That needs to change.

CCTV is being used across many services now, and it’s time to assess its merits for keeping children safe, and the guardrails required for effective use. Our nationwide CCTV assessment program will do just that.

Providing parents with better information about standards in their services is critical too. It’s why we’ll fund ACECQA to improve the Starting Blocks website, so parents can see information such as the date a centre last had a regulatory visit, any conditions of approval, and compliance breaches. This will empower parents to make informed decisions about their child’s early learning.

Regulator visits to services will increase with greater investment from both the Commonwealth and the States and Territories. We will provide a $93 million investment in more spot checks and joint compliance work. The states have also committed more than $130 million to increase resources for their regulators – for more officers and more compliance checks.

In making these changes, we are standing shoulder to shoulder with the States and Territories and with the sector. Everyone is stepping up.

All of this work will help keep children safe in early learning.

And our agreement to make the rights and best interests of children the paramount consideration across the sector will reinforce that.

Together, these reforms mean that parents can have confidence in their child’s early learning centre and the people who care for them.

And children can get the lifelong benefits of safe, quality early learning.

Originally published in The Sector, Thursday, 28 August 2025

Repeat offender pleads guilty for illegally storing tonnes of tyres in Wacol

Source: Tasmania Police

Issued: 27 Aug 2025

Open larger image

Approximately 1,000 tonnes of used tires in Wacol

A man with an extensive history of environmental offences has pleaded guilty to the illegal storage and processing of approximately 1,000 tonnes of used tyres in Wacol.

Following a thorough investigation, the Department of the Environment, Tourism, Science and Innovation (DETSI) commenced a prosecution against Wayne Simmons in April 2025.

The investigation revealed Mr Simmons failed to remove end-of-life tyres he was storing illegally, after being ordered to, later starting to shred them without an environmental authority (EA).

On Tuesday, 26 August 2025, Mr Simmons was sentenced in Richlands Magistrates Court and fined $50,000 after pleading guilty to two offences against the Environmental Protection Act 1994:

  • one offence of carrying out an environmentally relevant activity without holding, or acting under, an EA for the activity,
  • one offence of contravening an environmental protection order.

A critical factor in sentencing Mr Simmons was his extensive history of non-compliance with environmental and related laws, both personally and through various companies.

In January 2025, Mr Simmons was issued an environmental enforcement order to remove the tyres, which he has been complying with.

Jackie Mckeay, Executive Director, Waste and Enforcement Services, DETSI said she is pleased with the Court’s decision.

“We take this type of unlawful conduct seriously and hope this sentence serves as a clear warning to people who think they can ignore their environmental obligations.

“Tyres that are not properly managed and stored can pollute our soil and waterways, threaten native animals, damage fragile ecosystems, and can pose a significant fire risk.

“Unlicensed waste activities not only present significant environmental risks, but also unfairly undercut lawful operators who meet their environmental obligations to protect the environment.”

Everyone can play a part in mitigating unlicensed waste activities by reporting any suspicious behaviour to our 24/7 Pollution Hotline on 1300 130 372 and in mitigating illegal dumping by reporting suspicious activity: Litter and Illegal Dumping Online Reporting System.

Checklist to assist insolvency practitioners

Source: New places to play in Gungahlin

How to access the checklist

To assist insolvency practitioners when preparing an indemnity request, we have developed an Indemnity checklist for insolvency practitioners (PDF, 230KB)This link will download a file.

It is important you refer to the online version each time you prepare an indemnity request. This will ensure the information is current.

This checklist is a fillable form that will not load on a mobile device, tablet or within a browser. To complete the form, you must save it to your desktop computer or laptop (with the latest version of Adobe Acrobat installed):

  1. To download, right click on the link and select Save target as (or a similar option depending on your internet browser) to save it to your computer.
  2. Open the form with Adobe Acrobat Reader DC and enable JavaScript, if prompted before filling in the form.
  3. Once you’ve completed your form, save it using the Save and print form button at the end of the form.

Tip: Update your default app for PDF file types to Adobe Acrobat Reader DC to open all PDF files with Adobe Acrobat.

How to use the indemnity checklist

The indemnity checklist comprises Part 1 and Part 2 with a fillable form at Annexure A:

  • All indemnity requests must be in writing and address Part 1.
  • Part 2 will also need to be addressed where the indemnity is being sought to start a litigation action.
  • Annexure A requires a breakdown of the total costs of an indemnity sought on a task-by-task basis, which will provide a total for the indemnity being sought.

The Annexure A document will be incorporated into a Deed of Indemnity in the event that the indemnity is approved.

Terms of the Deed of Indemnity

The terms of the Deed of Indemnity will not only limit the amount of the indemnity to the overall total approved but will also limit the amount that the Deputy Commissioner of Taxation (DCT) will indemnify on a task-by-task basis, unless approved otherwise in a Deed of Variation.

The indemnity will specifically exclude payment of certain costs incurred by insolvency practitioners, including such costs relating to:

  • duties a liquidator or trustee are required by relevant legislation to perform
  • preparing and submitting the indemnity request
  • communicating with the DCT’s officials in relation to the request
  • executing the indemnity agreement
  • reporting to the DCT
  • preparing invoices and all tasks associated with invoicing, including forecasting
  • general ongoing administration of the Deed of Indemnity and any variations agreed to.

Costs and expenses should be treated as costs of the liquidation or bankrupt estate and paid in the prescribed order of priorities pursuant to section 556 of the Corporations Act 2001 (in the case of company liquidations) or section 109 of the Bankruptcy Act 1966 (in the case of bankrupt estates).

For more information see:

Who needs to report under the SERR?

Source: New places to play in Gungahlin

What is an EDP

An electronic distribution platform (EDP):

  • is a service that allows sellers to make supplies available to buyers
  • is delivered via electronic communication (such as a website, internet portal, gateway, application or online store)
  • doesn’t include a carriage service
  • allows sellers to make supplies available to buyers (for example, booking accommodation or a car ride, or renting out a handbag or lawnmower).

An EDP can be, but is not limited to:

  • a website
  • an internet portal
  • a gateway
  • an application
  • an online store
  • an online marketplace.

Platforms are not an EDP if they only provide:

  • carriage services that transmit electronic communications
  • access to payment systems or payment processing services
  • advertising that makes buyers aware of products and links them to a seller’s website
  • an agent for the suppliers – the term ‘agent’ refers to a legal relationship of authority to act as the supplier on a platform
  • channel management software

Reporting under the SERR

If you operate as an EDP you must report certain transactions involving supplies for consideration made through your platform under the Sharing Economy Reporting Regime (SERR).

What activities are covered under SERR?

EDPs may be required to report information about sellers who earn income through the following activities:

  • ride-sourcing and transport – Includes the purchase or hire of transport services such as
    • ride-sourcing
    • taxis
    • boats
    • other modes of transport
  • accommodation and fixed location assets – covers the rental of physical spaces, including
    • short term accommodation (for example,. holiday rentals)
    • office or parking spaces
    • warehouses or storage units
    • other fixed assets
  • hiring of moveable assets – Includes the rental of items that can be moved or transported, such as
    • vehicles (cars, van, trucks)
    • clothing, equipment and tools
  • services – covers services provided by individuals, including
    • trades and labour (for example., electricians, cleaners)
    • delivery or courier (for example, food delivery, on demand parcel or package delivery)
    • health, beauty and wellness services
    • education and classes
    • tour or guide activities
    • digital services (for example, graphic design, content creations, streaming, publishing, podcast)
    • other freelance, contracting or gig work
  • intangible goods – includes the sale of non-physical goods, such as
    • digital products (for example, eBooks, software, virtual items)
    • tips, donations and gratuities
    • online subscriptions or memberships.

This is a sample of activities that may be reportable under the SERR. This list is not exhaustive and may not cover all scenarios. EDP operators should assess their specific business models and transactions to determine their reporting obligations.

Support available

Support is available at sharingeconomyreporting@ato.gov.au to assist EDPs to make an informed decision on whether they are in scope for the SERR.

Example: service reported under the SERR

Amaya has a wedding to attend and wants to hire a dress that she intends to only wear once.

Borrowed Luxe is an online platform that connects customers like Amaya to a lender (seller) that lends (service) a dress for a period of time for a fee.

Borrowed Luxe facilitates the service between the lender and the customer, including facilitating payment via their website.

Borrowed Luxe is required to report under the SERR because it is an EDP (online service) that facilitates the supply (dress hire) to customers.

End of example

Example: service not reported under the SERR

Michelle needs a plumber to fix her kitchen sink. She uses a website called Fix It where she can request quotes for plumbing services.

Jim, a plumber, contacts Michelle and quotes a price, which Michelle accepts.

Fix It is not operating an EDP as its website only allows individuals to find a service provider. Transactions between the buyer and the seller are not accepted through the website, and the details of the service being provided are agreed to outside the platform.

The supply Jim makes to Michelle is not:

made through an EDP

reported under the SERR.

End of example

Instances of multiple EDPs

There may be instances where a supply is made through multiple EDPs.

Where a supply is made through multiple EDPs, the operator of an EDP (the first platform) is not required to report details about the transaction if:

  • the supply is also made through at least one other EDP
  • the first platform doesn’t provide payment directly to the supplier
  • another EDP operator provides all or part of the payment to the supplier and has a reporting obligation under the SERR for that transaction
  • the operator of the first platform notifies us in writing on or before the due date for the reporting period in which the supply was reportable.

If you are unsure whether the operator of another EDP has a reporting obligation, you need to seek confirmation from them before you apply this exemption. If you can’t get confirmation that another platform has a reporting obligation, you shouldn’t rely on this exemption.

EDP obliged to report or exempt

This principle places the obligation to report on the EDP that is closest to the seller or supplier. It reduces the likelihood that the same transaction will be reported to the Commissioner of Taxation by more than one EDP operator. It places the obligation to report the transaction on EDPs that provide all or part of the consideration they receive in relation to the supply directly to the supplier.

If an EDP operator intends to apply this exemption to supplies made through its EDP and another EDP, you must notify the Commissioner in writing that you will be relying on the exemption and not reporting those transactions.

Example: first platform operator in a multiple platform arrangement

Using the Short Stay Marketplace Co EDP, Ezra books a 3-night stay at a property owned by Nina in Melbourne for $450.

To book the accommodation, Short Stay Marketplace Co’s EDP transacts and makes the booking through another EDP, Melbourne Vacations. Short Stay Marketplace Co pays Melbourne Vacations for the bookings, which then pays Nina.

In this case, Short Stay Marketplace Co is the first platform operator and doesn’t pay the supplier directly. Short Stay Marketplace Co confirms with Melbourne Vacations that it has a reporting obligation in relation to the supply of accommodation by Nina and pays Nina.

Short Stay Marketplace Co may elect to rely on the exemption and not report the supply. If it does so, it must notify the Commissioner it is relying on this exemption before the due date for the reporting period in which the supply is reportable.

End of example

What is the SERR?

Source: New places to play in Gungahlin

Background of the SERR

The Sharing Economy Reporting Regime (SERR) is a third-party reporting regime that requires operators of electronic distribution platforms (EDPs) to report on supplies made through the platform to the ATO. Its purpose is to:

  • create a level playing field across industries
  • provide transparency of the income a seller makes from their activities in the sharing economy.

Subdivision 396-B creates a new third-party reporting regime in Schedule 1 to the Taxation Administration Act 1953. This regime requires entities to report information to the Commissioner of Taxation about transactions that could reasonably be expected to have tax consequences for other entities where those entities are connected with Australia.

The SERR requires EDP operators to report certain identity and income information on eligible transactions made through the platform to the ATO.

Reporting dates

EDP operators must report transactions made through their platform twice a year:

  • 1 July to 31 December – report must be submitted by 31 January of the following year
  • 1 January to 30 June – report must be submitted by 31 July of that year.

From 1 July 2023 SERR reporting started for EDPs supplying:

  • taxi services, including ride-sourcing
  • short-term accommodation.

From 1 July 2024, reporting expanded to include all other reportable transactions under SERR.

Refer to Reporting under SERR to view a sample list of activities that may be reportable under this regime.

Why we collect this information

The information collected under the SERR will allow us to:

  • increase community confidence in the integrity of the tax and super systems
  • identify and educate participants who fail to meet their registration or lodgment obligations and help them comply
  • gain insights from the data to help us develop and implement engagement strategies to improve voluntary compliance – including educational or compliance activities
  • obtain intelligence to increase our understanding of behaviours and compliance profiles of participants in the sharing economy.