Uber Drivers and GST in Australia: Do You Need to Register? 2026
If you drive for Uber, DiDi, Ola or any other ride-sharing platform in Australia, you MUST register for GST immediately โ regardless of how much you earn. This is a special rule that catches many new drivers off guard.
Why Ride-Share Drivers Are Different โ No $75,000 Threshold
For most Australian businesses, you only need to register for GST when your turnover hits $75,000. But for ride-share and taxi drivers, the ATO has a completely different rule:
The ATO considers ride-sharing to be equivalent to taxi travel, which has always required GST registration. This rule was clarified in 2015 when Uber launched in Australia and drivers started receiving ATO audit letters.
How to Register for GST as a Ride-Share Driver
Get an ABN if you don't have one
Apply free at abr.gov.au. Approval is usually instant for most applicants.
Register for GST via ATO Online Services
Log into myGov โ ATO Online Services โ Manage registrations โ Register for GST. Set your effective date to when you started driving.
Set your reporting period
Choose quarterly reporting (most common for ride-share drivers). Monthly is required only if your turnover exceeds $20 million.
Register BEFORE your first trip
The ATO expects you to be registered before you start driving. If you registered late, you may owe back-GST.
How GST Works for Uber Drivers
Here's the good news: Uber automatically adds GST to passenger fares in Australia. You don't need to manually charge or collect it โ Uber handles the collection and provides you with tax invoices. However, you are still responsible for remitting your share of GST to the ATO via your BAS.
Calculating Your GST Liability
Gross Fares Received (inc GST): $12,000
GST on Fares (รท11): $1,090.91 (Box 1A)
Uber Service Fee (inc GST): $2,400
GST Credit on Fee (รท11): $218.18 (Box 1B)
Net GST Payable: $872.73 (1A minus 1B)
Claiming GST Credits on Uber Expenses
As a GST-registered driver, you can claim input tax credits on business expenses that include GST:
| Expense | GST Claimable? | Notes |
|---|---|---|
| Uber service fee | Yes | Largest deduction โ check your tax summary |
| Fuel (petrol/diesel) | Yes | Business portion only; keep fuel receipts |
| Car wash and cleaning | Yes | Required for driving โ fully deductible |
| Phone mount and charger | Yes | Keep receipts |
| Phone plan (work portion) | Partial | Apportion the Uber-use percentage |
| Vehicle purchase | Partial | Business use percentage only; complex rules apply |
| Parking fines | No | Penalties are not deductible |
Lodging Your BAS as an Uber Driver
Your BAS is due quarterly. For each quarter:
- Download your Uber Tax Summary for the quarter from the app
- Calculate GST on fares (1A) โ your quarterly gross fares รท 11
- Calculate GST credits on Uber fees (1B) โ quarterly service fees รท 11
- Add any other business purchase credits (fuel receipts, etc.)
- Lodge via ATO Online Services and pay the net GST by the due date
Key Tax Tips for Uber and Ride-Share Drivers
- Keep a logbook if you also use your car privately โ you can only claim the business-use percentage
- Track all kilometers driven for Uber vs private use each quarter
- Consider using the ATO's cents-per-kilometre method for vehicle expenses instead
- Set aside 10% of your fares into a separate savings account for GST payments
- Register for GST immediately if you haven't yet โ the ATO does audit Uber drivers
Every Uber, DiDi and Ola driver in Australia must be registered for GST from their first trip โ there is no $75,000 threshold for ride-share. Uber collects GST from passengers on your behalf, but you must lodge a quarterly BAS and remit the net GST to the ATO. You can claim credits on Uber fees, fuel and other business expenses to reduce your liability.