The ATO has issued an information guide titled the 'Sharing economy and tax'.  It states that the 'sharing economy' is a new way of connecting buyers ('users') and sellers ('providers') for economic activity.

Sharing economy arrangements are generally booked through a facilitator using a website or app.

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.