On 18 October 2021, Australia's House of Representatives approved the Treasury Laws Amendment (2021 Measures No. 7) Bill 2021, which is now being considered by the Senate. Key measures of the legislation provide for the introduction of a sharing economy reporting regime, which would require electronic platform operators to provide information on transactions made through the platform to the Australian Taxation Office (ATO). The primary purpose of the regime is to help ensure sellers on these…