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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
Photo of author, Kristen DEARDS Kristen has an extensive taxation practice and 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, led and unled, from complex Part IVA and transfer pricing cases, to disputes concerning CGT, the consolidation regime, international tax, superannuation, insurance, trusts and charities. An income tax practitioner for fifteen years, Ms Deards has an extensive opinion practice advising corporate taxpayers and high wealth individuals, and she regularly advises taxpayers on the conduct of audits undertaken by the Commissioner of Taxation. - Current at 31 May 2019
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This was presented at 32nd National Convention .

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