Common examples of some sharing economy services include:
- Renting out or letting a room or other property for accommodation;
- Renting out or letting car parking space;
- Providing odd jobs, errands, deliveries or more skilled services on an ad hoc basis; and
- Using a car to transport members of the public for a fare.
The ATO says that tax laws which apply to activities conducted in a conventional manner apply in the same way to activities conducted in the sharing economy.