Enter your ABN.
We look it up on the Australian Business Register and show you the business it belongs to. If GST is already on it, we tell you straight away and there is nothing to pay.
Tell us when you started.
Your first day of driving, or the day you plan to start, becomes the registration date. A date in the past adds backdating, so the registration covers every fare you have taken.
We review and lodge.
Registered BAS Agent 25972850 checks the ABN and the date, then lodges with the ATO. You are emailed the moment it is confirmed, usually within 4 business hours.
- Threshold
- $0no $75,000 threshold for ride-sourcing
- Register by
- First tripwithin 21 days of starting if you already hold an ABN
- GST on fares
- 1/11of the full fare, before platform fees come out
- Our fee
- $119 + GST$130.90 inc, tax deductible
How it worksHow Uber GST registration works for rideshare drivers.
Uber GST registration means adding GST to your sole trader ABN with a start date no later than your first trip, because ride-sourcing is taxi travel for GST purposes and the $75,000 threshold does not apply. The ATO's rule is that you must be registered for GST before your first trip, and that if you already hold an ABN without GST you have 21 days from the day you start driving. Once registered you report one-eleventh of your fares on a quarterly BAS and claim GST credits on your driving costs. The form above does the lodgement; the rail beside it is the order things happen in.
- Hold an active sole trader ABN. GST attaches to an ABN, so the ABN comes first. Without one, our sister service ABN Assist's ride share ABN sets up the ABN and GST together, usually same-day, and it is run by the same practice as GST Register. The ATO asks that the ABN describes the activity as taxi ride sourcing.
- Set the start date to your first trip. The registration date is the day you started, or intend to start, carrying passengers. If that day has passed, the registration is backdated to it for $25 + GST, so no fare sits outside the registration. Our backdating guide covers what that means for the BAS.
- We lodge it with the ATO. Registered BAS Agent 25972850 checks the ABN against the register, confirms the date with you if anything looks off, and lodges direct to the ATO for a flat $119 + GST. Confirmation usually lands within 4 business hours.
- Give the platform your ABN and report quarterly. The ATO asks drivers to provide their ABN to the platform once registered, because the platform may issue tax invoices on your behalf. From then on you lodge a BAS each quarter: lodging a rideshare BAS walks through it, and BAS reminders nudge you before each due date.
Ready when you are. Enter your ABN and we tell you straight away whether GST is already on it.
Find my businessWho must registerWhich drivers need GST from the first fare, and which do not.
Anyone who carries passengers for a fare through Uber, DiDi, Ola, Bolt or any other app must be registered for GST, regardless of how much they earn; the only exception is an employee. The ATO treats ride-sourcing as taxi travel, and taxi, limousine and chauffeur work has never had a turnover threshold. Delivery-only work is different: the ATO lists food and parcel delivery under providing services, not ride-sourcing, so a driver who only delivers is an ordinary business under the $75,000 threshold. Carry passengers and deliver food on the same ABN, though, and one GST registration covers every dollar of both.
| Who you are | When you must register |
|---|---|
| Uber, DiDi, Ola or Bolt driver carrying passengers | Before your first trip, whatever you earn Register now |
| Taxi, limousine or chauffeur driver, including a leased or rented taxi | Regardless of turnover, from the day you start Register now |
| Food or parcel delivery only (Uber Eats, DoorDash, Amazon Flex) | At $75,000 GST turnover, like any other business At a threshold |
| Passengers and deliveries on the same ABN | From your first passenger trip, and GST then applies to the delivery income too Register now |
| Already GST-registered for other work, such as contracting | Already covered: one registration per ABN serves every business you run No action |
| Employed driver, paid wages by a taxi or hire-car company | Not required: the employer is the one carrying on the enterprise No |
Warning: Register before the first fare. The ATO says ride-sourcing drivers must be registered for GST before their first trip, and that penalties and interest may apply if you are not.
Driving this week? Get your ABN rideshare-ready. Most are confirmed within 4 business hours.
Register my rideshare GSTWhat it costsWhat rideshare GST registration costs.
$119 + GST, which is $130.90 including GST, and the fee is tax deductible as a cost of running your driving business. If you have already been driving, the registration is backdated to your first trip for an extra $25 + GST, and the total shows on the form before you pay anything. There is no subscription and nothing to renew. The same registration serves any other sole trader work you do under the ABN, so there is nothing extra to buy if you also deliver or contract. Our price list has every figure, including GST cancellation at $139 + GST for the day you stop driving.
$119 + GST, nothing until the last step. Fill in the form, see the total, then pay.
Start my registrationYour situationThree places a rideshare driver can be standing, and what to do from each.
Most drivers arrive here in one of three situations, and the right first step is different for each of them.
Not driving yet, no ABN.
Get the ABN and GST together, before your first trip. The ATO lets a sole trader apply for an ABN and GST in one application, and our sister service ABN Assist does exactly that for drivers, usually same-day. Set the GST start date to the day you intend to start. Starting the registration before you buy a car or pay for the onboarding costs matters: the ATO only allows a GST credit on a car if you were registered and genuinely in business when you bought it. Once the ABN is active, give it to the platform.
ABN in hand, not registered for GST.
Register for GST here, dated from the day you start carrying passengers. This is the form above. If you have not started yet, the start date is the day you plan to; if you started recently, the ATO gives you 21 days from the first trip to add GST to an existing ABN, and the date is still your first trip. Nothing else changes: quarterly BAS, cash basis, and one registration for everything on the ABN. If you also contract or freelance under the same ABN, GST now applies to that income too, so re-check your invoices.
Already driving for months without GST.
Register now and backdate to your first trip, then lodge the BAS for the periods you missed. The backdated registration costs $25 + GST on top of the fee. You will owe one-eleventh of the fares you have already taken, but you also claim the GST on your platform fees, fuel and other costs for the same period, which recovers a good part of it. The ATO's data from the platforms means the gap is already visible; getting ahead of it is cheaper than a letter. The rideshare BAS guide covers the catch-up.
Not sure which one you are? Start the form. The ABN lookup tells you where you stand before you pay.
Check my ABNWhat you payHow much GST an Uber driver actually hands over each quarter.
You pay one-eleventh of the full fare the passenger paid, including tolls, surge and tips, less the GST credits on your driving costs, and the difference is what goes to the ATO each quarter. The full fare is the figure before the platform takes its service fee, not the amount that lands in your bank account, which is the single most common mistake on a driver's first BAS. The service fee itself carries GST where the platform is registered, so it comes straight back as a credit. The example beside this works a typical quarter through to the number that is paid, and the BAS calculator runs your own figures.
In this example the driver keeps about 94.5 cents of every dollar of fares after GST, and the $900 is paid with the quarterly BAS. The monthly tax summary from the platform gives the fare and fee figures; the car costs come from your own receipts and a record of business use.
The credits only start from your registration date. Every week unregistered is a week of fuel and fees you cannot claim.
Register for GSTWhat you can claimThe GST credits that bring a rideshare driver's bill down.
Once registered you claim back the GST in the business share of your driving costs: fuel, servicing, tyres, platform fees, tolls, parking, registration, insurance, phone and data, and part of the car itself. The ATO requires the expense, and the GST in it, to be apportioned between business and private use, so a car used 60% for ride-sourcing gives a 60% credit, and a logbook is the usual evidence for that share. Keep the tax invoice for anything over $82.50, and claim within the ATO's four-year window. This registration fee is itself a claimable business cost. GST credits has the general rules.
| Cost | GST credit? | Notes |
|---|---|---|
| Fuel, servicing, tyres | Yes | Business-use share, with a logbook or another reasonable record Yes |
| Platform service fees and commissions | Yes | Uber, DiDi, Ola and Bolt fees carry GST where the platform is registered; the amount is on your tax summary Yes |
| Tolls and parking during work | Yes | Including tolls the passenger paid you for Yes |
| Registration and insurance | Yes | Business-use share Yes |
| Phone and data | Yes | Business-use share Yes |
| Car purchase or lease | Partly | Business-use share, capped at the car limit; you must be registered and in business when you buy Partly |
| This registration fee | Yes | And it is deductible for income tax too Yes |
Buying a car for driving? Be registered before the purchase, or the GST in the price is lost.
Register before I buyAfter you registerWhat happens once your rideshare GST registration is confirmed.
From your start date GST is inside every fare you take, you give your ABN to the platform, and you lodge a BAS every quarter reporting one-eleventh of your fares and claiming your credits. Annual GST reporting is not available to ride-sourcing drivers: the ATO allows monthly or quarterly only, and the form above declares quarterly on a cash basis because that suits almost every driver. A passenger who asks for a tax invoice for a fare over $82.50 must be given one, though platforms usually issue them for you. The platform reports your income to the ATO under the Sharing Economy Reporting Regime, so your BAS and the platform's figures should agree.
The recurring job is the BAS, and lodging a rideshare BAS differs enough from a standard one to read first; what a BAS actually is is the gentler start. BAS due dates lists every quarterly deadline, and BAS reminders emails you before each one. For the car, GST on motor vehicles covers the car limit and private use, GST on surcharges and tips explains why the tip is part of the fare, and tax invoice requirements explains the $82.50 rule. When you stop driving, cancelling the registration is a separate lodgement.
Not rideshare-ready yet? The ATO expects GST from your first fare, so registering is step zero.
Register my rideshare GSTQuestionsOther questions.
Why do Uber drivers need GST from the first dollar?
GST law treats ride-sourcing as taxi travel, and taxi travel has no turnover threshold: the ATO says you must register regardless of how much you earn, and before your first trip. The $75,000 threshold that covers most small businesses does not apply to fares. Uber, DiDi, Ola and Bolt all collect your ABN, and the ATO asks you to give it to the platform once GST is registered, because the platform may issue tax invoices for you.
Does Uber Eats or food delivery count as ride-sourcing?
No. Ride-sourcing is carrying passengers for a fare, and the ATO lists food and parcel delivery separately under providing services, so a delivery-only driver is an ordinary business under the $75,000 threshold. Carry passengers on any platform, though, and GST registration is required from the first fare and covers all income under your ABN, deliveries included. Do I need to register for GST? covers the delivery-only case.
What does GST actually cost me as a driver?
You remit one-eleventh of your full fares to the ATO through your BAS, calculated on what the passenger paid rather than what reached your account, and you claim GST credits back on business costs: fuel, servicing, platform fees, tolls, phone. In the worked example above a quarter of $16,500 in fares ends with $900 to pay. Rideshare drivers lodge quarterly or monthly; annual reporting is not available for ride-sourcing.
I don't have an ABN yet: what's the order of operations?
ABN first, GST second, and they can be the same day. The ATO allows a sole trader to apply for both in one application, and our sister service ABN Assist registers rideshare ABNs with GST in one pass. If you already hold an ABN, register GST right here. ABN and GST: how they fit together explains why the two are separate registrations.
Can the ATO tell if I drive without GST registration?
Yes. Ride-sourcing platforms report driver income to the ATO under the Sharing Economy Reporting Regime, and the ATO says it collects data from ride-sourcing platforms specifically to check registration, lodgement and payment obligations. Penalties and interest may apply to a driver who should have registered and did not. Registering before your first trip, or backdating to it now, is cheaper than a catch-up bill later.
Can I report GST annually as an Uber driver?
No. The ATO's ride-sourcing guidance says drivers report monthly or quarterly and cannot choose annual reporting, because annual reporting is only open to businesses that are registered voluntarily, and a rideshare registration is compulsory. Quarterly is the usual choice and the one the form declares. BAS due dates has the quarterly calendar, and BAS reminders emails you before each one.
I drive through a company or partnership, not as a sole trader. Can I use this form?
Not this one. The rideshare form registers a driver in their own name, and the declaration it asks you to tick says you are a sole trader. A company, trust or partnership that carries passengers still needs GST from the first trip, so call 1800 546 526 and we will set up the right registration, or use the standard registration form, which takes any entity type.
Can I do this myself for free?
Yes. GST registration is free through the ATO's Online services for business or by phoning the ATO's business line, and nothing on this page changes that. What you pay us for is a registered BAS agent checking the ABN, setting the start date to your first trip, handling the backdating correctly if you are already driving, and lodging it so it is usually confirmed within 4 business hours, with a person on 1800 546 526 if anything goes wrong.