Uber · DiDi · Rideshare · Delivery Tax
Tax and accounting support for Sydney rideshare and delivery drivers. Hamro Accountant Sydney can help with Uber and DiDi income, GST and BAS, car-expense records, platform fees, business deductions, Uber Eats and DoorDash income, and your sole trader tax return.
General information only. Rideshare and food-delivery activities can have different GST requirements, so the exact activity matters.
Yes, if you provide ride-sourcing services for passengers. The ATO says ride-sourcing drivers must have an ABN and register for GST from the day they start, regardless of how much they earn. GST applies to the full passenger fare, and registered drivers lodge BAS monthly or quarterly. This special rule is different from ordinary food-delivery activity, where the general GST turnover rules usually apply.
This distinction is important if you use more than one platform or switch between passenger rides and delivery work.
If you provide ride-sourcing passenger services, the ATO requires GST registration from the day you start, even if your turnover is below the normal $75,000 GST threshold.
Delivery work is not automatically treated the same as passenger ride-sourcing for GST registration. The general GST registration rules usually apply, including the normal turnover threshold.
If you do both passenger rides and food delivery, tell us about both activities. The GST treatment of your overall setup needs to reflect the services you actually provide.
The ATO says ride-sourcing income includes amounts such as fares, tips and bonuses. GST is calculated on the full fare rather than only the net amount deposited after platform fees or commissions.
Platform statements are useful, but they should be read together with the business records so income, fees, GST and expenses are not mixed up.
The full fare is relevant to the GST calculation for ride-sourcing.
Platform commission or service fees are separate from the gross fare.
Your bank deposit alone does not always show the whole accounting picture.
The ATO allows deductions for eligible expenses that directly relate to providing ride-sourcing services. Private use still needs to be excluded.
Eligible vehicle costs can include items such as fuel, lease costs, servicing or decline in value depending on the method and circumstances.
The business-use portion of mobile and data costs may be relevant where the phone is used for rideshare or delivery work.
Fees and commissions charged by the digital platform can be relevant business expenses where they relate to earning platform income.
Certain items provided for passengers, such as bottled water or vehicle-cleaning supplies, may be relevant where the tax rules are met.
Business-related tolls and eligible parking costs may be relevant where they are not private or reimbursed by the passenger.
Tax-agent fees and some business administration costs can be relevant depending on the nature and timing of the expense.
For an eligible car you own or lease, the ATO provides the cents per kilometre method and the logbook method. The right method depends on your records, business kilometres and circumstances.
Under the cents per kilometre method, the ATO limits the claim to 5,000 business kilometres per car per income year. The rate covers general running costs, so those same costs are not claimed separately under that method.
A set rate per eligible business kilometre, subject to the annual 5,000-business-kilometre limit per car.
Uses your business-use percentage and actual eligible car costs, supported by the required logbook and records.
The ATO requires ride-sourcing drivers to keep records of income and expenses. Digital platform statements are useful, but they should sit alongside vehicle, GST and business-expense records.
Do not submit your TFN, bank details, passwords or identity documents in a general enquiry.
Uber, DiDi, Uber Eats, DoorDash or other platform summaries.
Keep the information needed to separate gross income from platform charges.
Maintain the evidence required for the car-expense method you use.
Relevant where your chosen method and circumstances require actual-cost records.
GST collected, eligible GST credits, tax invoices and BAS information.
Employment, other business income and relevant personal income may also affect the tax return.
Australia's Sharing Economy Reporting Regime requires relevant digital platforms to report transaction information about sellers using their platforms. Ride-sourcing has been within the reporting regime since its first phase.
This is another reason to keep your platform income and tax records complete rather than relying only on the amount deposited into your bank account.
These Sydney pages cover the accounting areas most commonly connected with rideshare and delivery work.
Particularly relevant to ride-sourcing drivers because GST registration and BAS obligations apply from the start of passenger ride-sourcing.
Ride-sourcing drivers commonly operate as sole traders and report business income and expenses in their individual return.
Organise platform income, fees, vehicle expenses, GST and bank transactions throughout the year.
Broader support for contractor and self-employed income when rideshare is only one part of your ABN activity.
We start with the platforms you use and the type of work you actually do.
Passenger rides, food delivery and other ABN work can have different GST and reporting implications.
Platform statements, income, fees, vehicle costs and other business records are brought into a clearer workflow.
We consider the GST registration and BAS position based on whether you provide ride-sourcing, delivery or both.
Business income and eligible expenses are considered with your other individual tax information for the financial year.
These answers are general information only. Your tax and GST treatment depends on the services you provide and your records.
Yes, for passenger ride-sourcing. The ATO says ride-sourcing drivers need an ABN and must register for GST from the day they start, regardless of how much they earn from ride-sourcing.
Not generally. The special GST registration rule applies to taxi and ride-sourcing passenger services. Food-delivery activity usually follows the general GST registration rules, including the normal turnover threshold. If you do both activities, the combined setup should be reviewed carefully.
No. For ride-sourcing, the ATO says GST is calculated on the full passenger fare, not only the net amount left after platform fees or commission.
Ride-sourcing business income can include fares, tips, bonuses and other relevant amounts earned from providing the service. Keep your platform statements and supporting business records.
Eligible vehicle expenses may be deductible to the extent they relate to earning ride-sourcing income. The method used, ownership or lease arrangement, records and private-use percentage all matter.
Eligible sole traders can use the cents per kilometre method for an eligible car they own or lease. The ATO limits this method to 5,000 business kilometres per car per income year and the rate covers the car's general running costs.
Yes. If you use Uber, DiDi, Uber Eats, DoorDash or other platforms, tell us about all of them so the income, fees, GST and expense records can be considered together.
Relevant digital platforms can have reporting obligations under the Sharing Economy Reporting Regime. Ride-sourcing transactions have been covered by that regime since its first phase.
Tell us which platforms you use and whether you provide passenger rides, delivery services or both. We can then start with the tax, GST, BAS and record-keeping areas relevant to your setup.
Uber & DiDi rideshare tax
GST & BAS support
Uber Eats & DoorDash records
Vehicle expense support
