The Australian Treasury has launched a public consultation on implementing a reporting regime for sharing economy platform providers or, alternatively, reporting by Financial Institutions involved in sharing economy transactions. In either case, the Australian Taxation Office (ATO) could use the information reported for income/data matching purposes and potentially to pre-fill tax returns. The consultation discusses existing arrangements for reporting sharing economy information and seeks views on the possible design characteristics of a reporting regime, including the scope of proposed information reporting requirements. Responses to the consultation may be submitted up to 22 February 2019.