Etsy, eBay or Airbnb asking for your ABN or TFN in Australia? Why, and what the ATO gets

Read the request first: each one means something different

Look at the exact wording and where it appears. That tells you which section below applies.

• You host short stays, drive, deliver, hire out gear or sell services through an app: this is most likely the ATO's sharing economy reporting regime. See the next section.
• You sell goods on eBay and it offers a tax exemption if you give an ABN: that is about GST on eBay's fees, not a demand that you register. See the Etsy and eBay section.
• Etsy shows a deadline to confirm your seller info: that is Etsy's verification process, and missing it can stop your payouts. See the Etsy section.
• Anything asking for your TFN: slow down and check it is genuine. See the TFN section.

Airbnb and other services: the sharing economy reporting regime

The ATO's sharing economy reporting regime (SERR) requires operators of electronic distribution platforms to report certain transactions made through them. The ATO started it in two stages. From 1 July 2023 it covered taxi travel, including ride-sourcing, and short-term accommodation. From 1 July 2024 it covered all other reportable transactions, which the ATO's guidance describes as including asset hiring (not outright sales) and services such as food delivery.

Airbnb's help page for Australian hosts puts it directly: if you have a listing for a property located in Australia, SERR impacts you. Platforms report twice a year. The report for 1 July to 31 December is due by 31 January, and the report for 1 January to 30 June is due by 31 July.

For an individual, the ATO says the report includes your first name, surname and date of birth, your address, email and phone number, your bank account details, and the dates and amounts of your transactions. For a business it includes your ABN, business or trading name, address and bank account details. The ATO matches this against what you declare in your tax return.

Having your details reported does not by itself mean you need an ABN. The ATO's own example of a host who does not yet run their hosting in an organised or business-like way says the income must still be declared, but ABN and GST registration don't apply. The ATO's myTax guidance also notes that GST isn't payable on residential rent you earn. If you are GST-registered, Airbnb's help says to add your ABN from the 'Taxes' page in your account, and to update your details if you stop being registered.

Etsy and eBay: selling goods works differently

Selling an item outright is not reported under SERR. The ATO's list of transactions exempt from the regime includes transfers of title or ownership of goods or real property. That covers most of what happens on Etsy and eBay.

That does not mean the ATO has no view of marketplace sales. Its online selling data-matching program, which covers the 2018-19 to 2025-26 financial years, names eBay Australia and New Zealand as a data provider. The ATO collects details of sellers whose sales total $12,000 or more in a year, including identification details such as an ABN, email and address, and the number and value of sales. The ATO says it uses the data to find sellers who may have moved from a hobby to running a business without registering.

eBay's request for your ABN is usually about its fees. eBay's tax policy says that if you are carrying on a business and are registered for GST with an ABN, no GST is payable on your eBay fees, and you apply for that exemption by confirming you are registered for GST and providing a valid ABN. If you are not GST-registered, you simply pay GST on the fees and there is nothing to add. eBay's payments terms also list the details it may collect to pay you, including your name, address, date of birth, taxpayer identification number and bank account, and say it cannot issue payouts without accurate, complete and up-to-date information.

Etsy's 'Confirm your seller info' deadline

Etsy's help page says confirming your seller info is part of complying with laws, and names the ones it applies: the US INFORM Consumers Act, the EU Digital Services Act and DAC7 tax rules, Canada's reporting rules for digital platform operators and the UK's model reporting rules. It does not name an Australian law. Which details it asks for depends on which of those apply to your shop, and can include a taxpayer ID, bank account, government ID and contact details. Etsy says it cannot grant extensions.

• If you miss the deadline, Etsy says you can't receive funds from your sales and your shop may be put into Etsy-initiated vacation mode that you can't turn off until you confirm.
• If you still haven't finished within 90 days of the deadline, Etsy says your shop will be closed.
• Your tax details live in Shop Manager under 'Finances', then 'Legal and tax information'. Sellers outside the US and India choose their country and tax ID in the 'Additional taxpayer identification' field.

Do you actually need an ABN? Hobby, side income or business

The ATO puts online selling into three groups. A business needs an ABN. An income-producing activity that is not a business, such as a regular side income without a business-like set-up, is taxable but doesn't need an ABN or GST registration. A hobby, or casual sales of your own personal items, is generally not assessable income and the costs are not deductible.

What tips you into business, in the ATO's words, is a business-like mindset: selling to earn income rather than for recreation, with planning and regularity. The more regular your efforts to list and sell, the more likely it is that you are carrying on a business. The Australian Business Register adds its own tests: you are entitled to an ABN if you are carrying on or starting an enterprise, with signs such as significant commercial activity, an intention to make a profit, repeated activity and proper records.

Don't apply for an ABN just to make a platform's prompt go away. The ABR says it can review and cancel ABNs held by people who are not entitled to them, and warns of prosecution for applying for an ABN and claiming GST refunds when not entitled. If the ATO's guidance leaves you unsure, it offers private rulings, or a registered tax agent can look at your situation.

GST is a separate step. The ATO says you must register for GST when your GST turnover is $75,000 or more, or is likely to be, measured over the current month and the previous 11 months or the current month and the next 11. The threshold is $150,000 for non-profit organisations. You have 21 days to register after you go over, and if you provide taxi travel, including ride-sourcing, you must register whatever your turnover.

If something asks for your TFN

Treat a TFN request differently from an ABN request. The ATO says only certain people are entitled to ask for your tax file number, including the ATO, other government departments such as Centrelink, your super fund, your bank or financial institution, and your employer once you have started work. The details the ATO lists for individual sellers under SERR are your name, date of birth, contact details and bank account, not your TFN.

So if an email or text asks for your TFN to keep your shop or listing open, don't reply with it and don't follow the link. Open the app or type the platform's address yourself and check your account messages there. The ATO warns that criminals use fake requests to get TFNs, and says to contact it as soon as possible if you think yours has been lost, stolen or misused.

Prevent it next time

Most of the stress comes from finding out about a deadline late or from figures that don't match. A few habits fix both.

• Fill in each platform's tax and identity section before you need a payout, and keep your address and bank details current so verification doesn't hold your money.
• Only enter an ABN if you have one you are entitled to, and update the platform if you stop being GST-registered.
• Keep a simple record of sales, fees and costs for each platform, and download each platform's earnings summary at the end of the financial year.
• Declare taxable income from every platform in your tax return. The ATO compares platform data with what you lodge, so the figures should line up.
• Check your turnover against the $75,000 GST threshold each month once your sales start to grow.
• This is general information, not tax or legal advice. Check your own situation with the ATO or a registered tax agent.

Keeping your own sales in one place

If you also sell direct to your own followers, a free OneSol page lists your links and products, and on Pro you take card payments through your own Stripe, PayPal or Square account, so the money and the sales records sit in an account you control. OneSol does not file taxes or give tax advice; your reporting stays with you and your accountant.