Finance and tax

Sharing economy and marketplace expenses

Income-producing expenses for platform or marketplace activity that is neither employment nor a business.

Reviewed 30 July 2026Income years 2025-26 and 2026-27

Who can claim

This deduction is available to individuals.

  • You earned assessable income through a sharing-economy platform or marketplace.
  • The activity is not carried on as a business and the expense directly relates to earning that assessable income.

What you cannot claim

  • Business expenses belong in the business schedule and employee expenses belong at the relevant work-expense label.
  • Income and expenses from renting real property or a room belong under the applicable rental-property rules rather than this general marketplace item.
  • Private use, capital costs and reimbursed amounts are excluded or treated separately.

How the amount is worked out

Claim the direct income-producing portion of eligible expenses at the applicable other-deductions label.

Records the ATO expects

  • Platform income statements
  • Expense receipts
  • Usage diary
  • Apportionment worksheet

Where this rule comes from

Primary source: Income Tax Assessment Act 1997 section 8-1 (Section 8-1). Reviewed 30 July 2026. Covers the 2025-26 and 2026-27 income years.

Supporting sources:

Next steps