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On 18 March 2024, the Australian Taxation Office (ATO) opened a consultation on the Reporting Exemptions for Electronic Distribution Platform Operators until 15 April 2024. The draft legislation would introduce new reporting exemptions for electronic distribution platform (EDP) operators for certain types of suppliers and transactions. The draft instrument would repeal the Taxation Administration (Reporting Exemptions for Electronic Distribution Platform Operators – Relevant Accommodation and Taxi Travel) Determination 2023 from 1 July 2024. The draft instrument replicates the exemptions provided in the 2023 determination and defines additional exemptions for operators of EDPs from having to include specified classes of transactions for reporting periods starting on or after 1 July 2024. The draft legislation is set to enter into force on 1 July 2024 if adopted.
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