02/09/2025
𝐔𝐛𝐞𝐫 𝐃𝐫𝐢𝐯𝐞𝐫 𝐓𝐚𝐱 𝐎𝐛𝐥𝐢𝐠𝐚𝐭𝐢𝐨𝐧𝐬 𝐢𝐧 𝐀𝐮𝐬𝐭𝐫𝐚𝐥𝐢𝐚: 𝐀𝐁𝐍, 𝐆𝐒𝐓, 𝐁𝐀𝐒 & 𝐃𝐞𝐝𝐮𝐜𝐭𝐢𝐨𝐧𝐬
If you’re an Uber driver in Australia, understanding your tax obligations is essential. The Australian Taxation Office (ATO) considers Uber driving a business activity, which means you must register, pay GST, and lodge BAS. Failing to do so can result in penalties and unexpected tax bills.
This guide explains everything Uber drivers need to know about ABN and GST registration, BAS reporting, income tax, deductions, and recordkeeping — plus the do’s and don’ts to save money at tax time.
𝟏. 𝐃𝐨 𝐔𝐛𝐞𝐫 𝐃𝐫𝐢𝐯𝐞𝐫𝐬 𝐍𝐞𝐞𝐝 𝐚𝐧 𝐀𝐁𝐍 𝐚𝐧𝐝 𝐆𝐒𝐓?
Yes — all Uber drivers are treated as sole traders by the ATO.
ABN (Australian Business Number):
You must apply for an ABN before starting as an Uber driver. Uber won’t pay you without one.
GST (Goods and Services Tax):
Unlike most small businesses that only register for GST after earning $75,000, Uber drivers must register for GST from the first dollar earned. This applies to all rideshare drivers in Australia.
👉 𝘛𝘪𝘱: 𝘙𝘦𝘨𝘪𝘴𝘵𝘦𝘳 𝘧𝘰𝘳 𝘎𝘚𝘛 𝘢𝘴 𝘴𝘰𝘰𝘯 𝘢𝘴 𝘺𝘰𝘶 𝘴𝘵𝘢𝘳𝘵. 𝘛𝘩𝘪𝘴 𝘦𝘯𝘴𝘶𝘳𝘦𝘴 𝘺𝘰𝘶𝘳 𝘵𝘢𝘹 𝘳𝘦𝘱𝘰𝘳𝘵𝘪𝘯𝘨 𝘪𝘴 𝘤𝘰𝘮𝘱𝘭𝘪𝘢𝘯𝘵 𝘢𝘯𝘥 𝘢𝘷𝘰𝘪𝘥𝘴 𝘈𝘛𝘖 𝘱𝘦𝘯𝘢𝘭𝘵𝘪𝘦𝘴.
𝟐. 𝐔𝐛𝐞𝐫 𝐃𝐫𝐢𝐯𝐞𝐫 𝐓𝐚𝐱 𝐈𝐬𝐬𝐮𝐞𝐬 𝐄𝐱𝐩𝐥𝐚𝐢𝐧𝐞𝐝
𝐈𝐧𝐜𝐨𝐦𝐞 𝐓𝐚𝐱 𝐟𝐨𝐫 𝐔𝐛𝐞𝐫 𝐃𝐫𝐢𝐯𝐞𝐫𝐬
Uber income is assessable income.
Your taxable income = Uber income – allowable deductions.
You pay tax at your individual tax rate, the same as any other sole trader.
𝐆𝐒𝐓 𝐨𝐧 𝐔𝐛𝐞𝐫 𝐄𝐚𝐫𝐧𝐢𝐧𝐠𝐬:
Every Uber fare includes 10% GST.
You collect GST from riders and pay it to the ATO via BAS.
You can claim back GST credits on business expenses (fuel, maintenance, car insurance, etc.).
𝐂𝐨𝐦𝐦𝐨𝐧 𝐌𝐢𝐬𝐭𝐚𝐤𝐞𝐬 𝐔𝐛𝐞𝐫 𝐃𝐫𝐢𝐯𝐞𝐫𝐬 𝐌𝐚𝐤𝐞:
Forgetting Uber doesn’t withhold tax (you need to set it aside yourself).
Mixing personal and business expenses.
Not keeping a logbook for vehicle use.
Missing BAS deadlines.
𝟑. 𝐔𝐛𝐞𝐫 𝐃𝐫𝐢𝐯𝐞𝐫 𝐃𝐨’𝐬 𝐚𝐧𝐝 𝐃𝐨𝐧’𝐭𝐬 𝐭𝐨 𝐒𝐚𝐯𝐞 𝐓𝐚𝐱
✅ Do:
Keep a detailed logbook of kilometres driven.
Save receipts for all car-related and Uber-related expenses.
Claim depreciation on your vehicle.
Put money aside weekly for GST and income tax.
Use a registered tax agent to maximise deductions.
❌ Don’t:
Assume Uber handles your taxes.
Lodge BAS or tax late.
Claim 100% of expenses if the car is also used privately.
Ignore ATO letters or reminders.
𝟒. 𝐑𝐞𝐩𝐨𝐫𝐭𝐢𝐧𝐠 𝐎𝐛𝐥𝐢𝐠𝐚𝐭𝐢𝐨𝐧𝐬: 𝐁𝐀𝐒 𝐚𝐧𝐝 𝐈𝐧𝐜𝐨𝐦𝐞 𝐓𝐚𝐱
𝐁𝐮𝐬𝐢𝐧𝐞𝐬𝐬 𝐀𝐜𝐭𝐢𝐯𝐢𝐭𝐲 𝐒𝐭𝐚𝐭𝐞𝐦𝐞𝐧𝐭𝐬 (𝐁𝐀𝐒)
As a GST-registered Uber driver, you must lodge BAS to report GST collected on fares and GST credits on expenses.
Quarterly BAS due dates:
28 October (July–September)
28 February (October–December)
28 April (January–March)
28 July (April–June)
Monthly BAS: Due on the 21st of the next month.
Income Tax Return for Uber Drivers
Due 31 October if lodging yourself.
If using a registered tax agent, you may get an extension (often until May the following year).
Report Uber income under “Business Income.”
👉 𝘛𝘪𝘱: 𝘈𝘭𝘸𝘢𝘺𝘴 𝘭𝘰𝘥𝘨𝘦 𝘰𝘯 𝘵𝘪𝘮𝘦 𝘵𝘰 𝘢𝘷𝘰𝘪𝘥 𝘈𝘛𝘖 𝘱𝘦𝘯𝘢𝘭𝘵𝘪𝘦𝘴 𝘢𝘯𝘥 𝘪𝘯𝘵𝘦𝘳𝘦𝘴𝘵.
𝟓. 𝐁𝐞𝐬𝐭 𝐑𝐞𝐜𝐨𝐫𝐝𝐤𝐞𝐞𝐩𝐢𝐧𝐠 𝐏𝐫𝐚𝐜𝐭𝐢𝐜𝐞𝐬 𝐟𝐨𝐫 𝐔𝐛𝐞𝐫 𝐃𝐫𝐢𝐯𝐞𝐫𝐬:
Recordkeeping is key to maximising deductions and avoiding ATO audits.
What to Keep:
Uber trip statements.
Logbook for business vs personal travel.
Fuel, servicing, repairs, insurance, and registration receipts.
Phone bills, internet (portion used for Uber).
Parking and toll receipts.
Set Up a GST Bank Account:
Create a separate GST savings account.
Transfer 10% of weekly Uber earnings into this account.
Consider setting aside 20–30% of income for income tax in another account.
This ensures you always have funds ready when BAS and tax are due.
𝐅𝐢𝐧𝐚𝐥 𝐓𝐡𝐨𝐮𝐠𝐡𝐭𝐬:
Being an Uber driver in Australia means you’re running a small business. That means ABN, GST, BAS, and income tax are non-negotiable. By registering correctly, setting aside tax money, keeping excellent records, and lodging on time, you’ll avoid ATO troubles and maximise your tax savings.
At Opal Tax and Advisory, we specialise in helping Uber and rideshare drivers manage their tax obligations — from ABN and GST registration to BAS, income tax returns, and deductions.
👉 𝙉𝙚𝙚𝙙 𝙝𝙚𝙡𝙥 𝙬𝙞𝙩𝙝 𝙮𝙤𝙪𝙧 𝙐𝙗𝙚𝙧 𝙩𝙖𝙭 𝙧𝙚𝙩𝙪𝙧𝙣 𝙤𝙧 𝘽𝘼𝙎 𝙡𝙤𝙙𝙜𝙢𝙚𝙣𝙩? 𝘾𝙤𝙣𝙩𝙖𝙘𝙩 𝙊𝙥𝙖𝙡 𝙏𝙖𝙭 𝙖𝙣𝙙 𝘼𝙙𝙫𝙞𝙨𝙤𝙧𝙮 𝙩𝙤𝙙𝙖𝙮 𝙩𝙤 𝙜𝙚𝙩 𝙚𝙭𝙥𝙚𝙧𝙩 𝙖𝙙𝙫𝙞𝙘𝙚 𝙖𝙣𝙙 𝙨𝙩𝙧𝙚𝙨𝙨-𝙛𝙧𝙚𝙚 𝙩𝙖𝙭 𝙨𝙤𝙡𝙪𝙩𝙞𝙤𝙣𝙨.
