Driving for Uber, DiDi or Ola means GST registration from your first dollar of fares (the $75,000 threshold doesn't apply to rideshare) and a BAS each quarter. The trap: GST is calculated on the full fare the rider pays, not the smaller amount that lands in your bank account after platform fees. The good news: those fees and your car costs generate credits that claw a lot of it back.
Get my ABN rideshare-ready →5-minute form · usually done in 4 business hours
Why it's the full fare.
Legally, you supply the ride to the passenger. The platform supplies booking services to you. So your GST turnover is the gross fare (including tolls, surge, and tips), and the platform's commission is your business expense. If a rider pays $30 and you receive $22, the GST you owe is one-eleventh of $30, and the $8 fee sits on the expense side generating a credit where GST applies to it.
Your monthly tax summary does the heavy lifting.
Every platform issues a tax summary (monthly and annual) breaking down gross fares, fees and the GST components. That document is your BAS source: gross fares feed G1 and 1A, fees and expenses feed 1B (what those labels mean). Don't lodge from your bank deposits. They're net figures and will understate both sides.
What you can claim.
- Platform fees: as shown on the tax summary, where GST applies to them.
- Car running costs: fuel, servicing, tyres, insurance, rego: the GST on the business-use percentage, supported by a logbook.
- The rideshare extras: phone and data (business portion), passenger amenities, cleaning, tolls you weren't reimbursed for.
Keep tax invoices for anything over $82.50, and remember the credit is only the business share, commuting and private use don't count.
Food delivery is a different rule.
The first-dollar rule applies to carrying passengers. If you only deliver food or parcels (UberEats, DoorDash, Amazon Flex), you're a normal business back under the $75,000 threshold. Drive people and deliver food on the same ABN? Once you're registered for the rideshare side, GST applies to all of it, delivery income included.
The quarterly routine.
- Download the quarter's tax summaries from each platform you drive for.
- Add your logbook-supported car costs and other expenses with GST in them.
- Lodge by the quarterly due date, or hand the folder to a BAS agent and be done in minutes.
Quick answers.
I only deliver food: does the first-dollar GST rule apply to me?
No. The rule applies to carrying passengers (taxi travel). Delivery-only drivers use the normal $75,000 threshold. But if you also drive passengers under the same ABN, registration covers everything, including delivery income.
Do I pay GST on tips and surge pricing?
Yes: tips, surge and toll reimbursements are all part of the fare income you supply to the passenger, so GST applies to the lot.
How much of my car costs can I claim?
The GST on the business-use percentage, evidenced by a logbook. If 40% of your kilometres are rideshare work, you claim 40% of the GST in fuel, servicing, insurance and other running costs.
I've been driving for months without registering: what now?
Register and backdate to your first trip. The ATO says penalties and interest may apply if you don't register, and its data-matching with the platforms makes rideshare income highly visible, so getting ahead of it matters. Our agents handle the backdating and check the numbers first.
Related guides: Uber & rideshare GST registration · Backdating GST registration · What is a BAS? · GST on surcharges and tips
Not rideshare-ready yet? Registering is step zero.
The ATO expects GST on your ABN from your first fare · Lodged by Registered BAS Agent 25972850 · tax deductible · free help on 1800 546 526.