Side Hustle Tax in Australia 2026 — The 12 Platforms the ATO Now Reads Automatically

If you’ve ever told yourself “the few hundred dollars from Uber / Airbnb / Etsy probably doesn’t matter for tax”, the rules quietly changed under you. Since 1 July 2024, every major digital platform operating in Australia is required to send the ATO a quarterly report listing every seller, every transaction, every payout — your name, your ABN if you have one, your bank details, and the gross figure.

It’s called the Sharing Economy Reporting Regime (SERR), and 2025–26 is the first full year of operation. The practical effect: the ATO will see your platform income before you lodge your tax return — pre-filled and waiting for you in myGov, the same way your salary already is.

This is a practitioner’s plain-English read on what’s now visible, what you owe, what you can claim, and the four mistakes we see most often — written for individuals in Melbourne and Brisbane (and the many bilingual households we serve).

The 30-second version

The 12 platforms the ATO now reads automatically

Under the Reporting of Electronic Distribution Platform Operators rules, the obligation falls on the platform — but the data is about you. The major categories we see clients caught by in 2025–26:

1. Rideshare — Uber, DiDi, Ola, Bolt, Shebah
2. Food & parcel delivery — Uber Eats, DoorDash, Menulog, Amazon Flex
3. Short-term accommodation — Airbnb, Stayz, Booking.com, Vrbo
4. Skilled services & trades — Hipages, Airtasker, Oneflare, ServiceSeeking, Mable, hipages
5. Tutoring & lessons — Cluey, Superprof, EzyMath, Preply
6. E-commerce & marketplaces — Etsy, eBay, Amazon Marketplace, Facebook Marketplace (gross over $2,000 thresholds)
7. Content & creator platforms — OnlyFans, Patreon, Substack, Twitch, Cameo
8. Social commerce — TikTok Shop, Instagram Shop, Live commerce
9. Pet care — Mad Paws, PetCloud, Pawshake
10. Car & equipment sharing — Car Next Door (Uber Carshare), Camplify, RV Share
11. Freelance / digital services — Fiverr, Upwork, 99designs (for AU residents)
12. Influencer & ad revenue — YouTube Partner Program, TikTok Creator Fund, Instagram brand collaborations declared via platforms

💡 What this really means. The old “I’ll just leave it off” strategy is finished. The ATO doesn’t need to audit you — it gets the data automatically each quarter. Your job is to declare it correctly and, just as importantly, claim everything you’re entitled to, so the gross figure on the ATO’s pre-fill becomes a sensible net figure on your return.

Hobby or business? — the test that decides everything

The single most important call in side-hustle tax is whether your activity is a hobby (income not taxable, no deductions) or a business (income taxable, deductions claimable, ABN required, possibly GST). The ATO uses six factors:

• Intention to make a profit (not just enjoyment)
• Repetition and regularity of the activity
• Business-like systems — books, invoices, business name
• Size and scale consistent with a business in that industry
• Planning and organisation (a business plan, a budget)
• Profit motive demonstrated by pricing, marketing, follow-up

No single factor is decisive. As a rough rule of thumb: if you list, market and repeat — it’s a business. Selling your old clothes on Marketplace once is a hobby; running a curated vintage Etsy with weekly drops is a business. The ATO publishes worked examples; when in doubt, get advice before lodgement, not after.

What you can claim (most people undershoot this)

Once an activity is a business, the deduction set is generous — and most side-hustlers either skip it or guess. The categories we work through with every client:

• Vehicle — cents-per-km (88c/km for 2025–26, up to 5,000 km) or logbook method for the business-use percentage of all actual costs.
• Home office — ATO fixed rate 70 cents per hour for 2025–26, covering electricity, internet, phone, stationery. Requires a record of actual hours.
• Platform fees and commissions — Uber 25–28%, Airbnb 14–16%, Etsy listing + transaction fees, OnlyFans 20%. All deductible against the gross.
• Tools and equipment — phone, laptop, camera, lighting, tradie tools, professional software subscriptions.
• Professional fees — tax agent fees, accounting software (Hnry, Xero), insurance, professional memberships.
• Depreciation — vehicles, laptops, camera kits over $300 are depreciated rather than claimed in full.
• Cost of goods sold for e-commerce — wholesale cost, packaging, shipping.

A worked example: a Melbourne creator earning $42,000 from three platforms

Mei runs a content side hustle alongside a full-time salary. In 2025–26:

• OnlyFans: $24,000 gross, after 20% platform cut → $19,200 received
• Patreon: $8,000 gross, after fees → $7,200 received
• TikTok creator fund + brand deals: $10,000

Total gross visible to the ATO: $42,000. Mei’s actual taxable side-hustle income looks very different once she claims:

• Platform fees on OnlyFans & Patreon — $5,600
• Camera + lighting depreciation — $1,800
• Home office 12 hours/week × 48 weeks × 70¢ — $403
• Phone & internet business-use portion — $1,200
• Software (editing, design, accounting) — $900
• Accountant — $650

Deductions: $10,553. Net taxable from the side hustle: $31,447. Mei is over the $75,000 GST threshold only when combined business turnover hits that line — her side hustle alone doesn’t trigger it. She needs an ABN; without one, payers can withhold tax at 47%.

Five mistakes we see most often

1. Reporting net (after platform fees) instead of gross, then claiming fees separately as well. The right way: report gross, then claim the fees. Double-dip and you’ll get an ATO letter.
2. Forgetting the ABN. No ABN = the payer must withhold 47% under the “no-ABN withholding” rule. You get it back at tax time, but you fund the ATO interest-free in the meantime.
3. Missing the rideshare GST trap. If you drive for Uber / DiDi / Ola, GST registration is required from your first dollar — there’s no $75,000 threshold for ride-sourcing.
4. Treating Airbnb as a hobby. Regular short-stay listings are almost always a business. Beyond income tax, this can trigger CGT consequences on the proportion of your home that’s been let.
5. No record-keeping for hours, kilometres or business use. The deduction is real; the documentation is what makes it claimable. Start a log now, not in July.

The 6-step action plan for the rest of this financial year

1. List every platform you earned $1 or more on in 2025–26. Pull the annual summary or download each platform’s earnings report.
2. Decide hobby or business for each one — the six factors above.
3. Apply for an ABN if you don’t have one and any activity is a business. It’s free at abr.gov.au.
4. Reconcile gross to net — separate the platform’s gross figure from your fees, refunds, chargebacks, GST.
5. Pull your deduction evidence — vehicle log, hours diary, software receipts, equipment invoices.
6. Lodge through a Registered Tax Agent if your situation has more than one platform, more than $20,000 of side income, GST or international currency exposure. The complexity rewards advice quickly.

For related EOFY reading: our last-minute tax moves for individuals and the EOFY 2026 payroll guide if your side hustle has employees.

Frequently asked questions

Does the ATO really see every transaction from Uber, Airbnb and Etsy?

Yes. Under the Sharing Economy Reporting Regime (SERR), digital platform operators are required to report seller and transaction data to the ATO quarterly. Rideshare and short-term accommodation platforms have reported since 1 July 2023; all other categories from 1 July 2024.

Do I need an ABN for a side hustle?

Yes, if the activity is a business (not a hobby). Without an ABN, the payer must withhold 47% under the no-ABN withholding rule. Rideshare drivers also need an ABN and must register for GST from the first dollar of fares.

What’s the GST threshold for side hustles?

For most digital platform work, GST registration is required only if turnover reaches $75,000. The exception is ride-sourcing (Uber, DiDi, Ola, Bolt), where GST registration is required from the first dollar — there is no threshold.

What’s the difference between a hobby and a business for tax?

The ATO weighs six factors: intention to profit, repetition, business-like systems, scale, planning, and demonstrated profit motive. Hobbies are not taxable and offer no deductions; businesses are taxable but allow deductions and require an ABN.

What can I claim as a side-hustle deduction?

The business-use portion of vehicle costs (cents-per-km up to 5,000 km at 88c, or logbook), home office at 70 cents per hour, platform fees, tools, professional software subscriptions, depreciation on equipment over $300, accountant fees, and cost of goods sold for e-commerce. Records must be kept.

Sources

• Australian Taxation Office, Sharing Economy Reporting Regime — what you need to do and Reporting of Electronic Distribution Platform Operators
• Australian Taxation Office, Are you in business? and Hobby or business? guidance
• Australian Taxation Office, Ride-sourcing and tax; Renting out part of your home; Working from home expenses
• Treasury, Sharing Economy Reporting Regime — legislative framework

About the author

Lily Zhang is the founder of Wiselink Accountants, a Camberwell-based CPA firm serving 500+ Australian individuals, SMEs and creators since 2013. She is a CPA Australia member, Registered Tax Agent, ASIC Registered Agent and NTAA Member. Lily and the Wiselink team service Greater Melbourne and Brisbane in English and Mandarin.

Earn from more than one platform, or unsure whether your side hustle is a hobby or a business in the ATO’s eyes? Book a free 20-minute call with a Wiselink CPA. Servicing Melbourne and Brisbane.

This article is general information, not personal advice, and is current as at 9 June 2026. Tax outcomes depend on your individual circumstances. Liability limited by a scheme approved under Professional Standards Legislation.