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The sharing economy paper

Published on 16 Mar 17 by NATIONAL DIVISION, THE TAX INSTITUTE

This paper covers:

  • what is the “sharing economy”?
  • taxation issues for service providers
  • taxation issues for hosts or facilitators (the intermediaries)
  • issues for the Commissioner.

Author profile

Kristen Deards SC
Photo of author, Kristen DEARDS Kristen appears for taxpayers and the Commissioner of Taxation in income tax and GST cases in the Administrative Appeals Tribunal, the Federal Court and the High Court of Australia. She has appeared in a large range of tax cases, from complex Part IVA and transfer pricing cases, to disputes concerning CGT, the consolidation regime, international tax, superannuation, insurance, trusts and charities. - Current at 16 November 2021
Click here to expand/collapse more articles by Kristen DEARDS.

 

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