Uber and DiDi drivers: ABN, GST and BAS explained
Rideshare drivers must have an ABN and register for GST before their first trip, whatever they earn. Here's what that means and how BAS works for drivers.
If you drive for Uber, DiDi, Ola or another ride-sourcing platform, the tax rules are different from most other small businesses. The biggest difference: you must register for GST from your very first trip, no matter how little you earn.
What you need before you start
- An ABN (Australian Business Number). You are running a business, not working as an employee.
- GST registration before your first paid trip. The usual $75,000 turnover threshold does not apply to ride-sourcing. If you already have an ABN, you have 21 days from starting to register for GST.
We can apply for your ABN and GST registration for you (our fee for an ABN application is $100 + GST).
GST on your fares
Your fares include GST. One-eleventh of each fare you earn is GST that you pay to the ATO through your BAS. In return, you can claim back the GST included in your business costs, such as fuel, servicing and the platform's service fee (keep the tax invoices).
Lodging your BAS
- Rideshare drivers lodge BAS quarterly or monthly. Annual GST reporting is not available for ride-sourcing.
- Your platform's weekly or monthly tax summary shows your gross fares, fees and the GST on them.
- See the 2026–27 BAS due dates. Lodging through a registered agent usually gives you more time for most quarters.
Food delivery is different
If you only deliver food or parcels (for example Uber Eats or DoorDash), you need an ABN, but you only have to register for GST once your turnover reaches $75,000. If you do both rides and deliveries, the GST rules for ride-sourcing apply to your business.
Common mistakes we fix
- Driving for months without registering for GST, which can mean paying GST out of your own pocket on past fares.
- Reporting the net payout from the platform instead of the gross fares.
- Forgetting to claim GST credits on fuel and car costs.
Read next: what rideshare drivers can claim. Or send us a request and we'll get your registrations and BAS sorted.
This article is general information only and does not take your personal circumstances into account. It is not financial or tax advice. Tax rules change, so please contact us before acting on it. Information current as at the date above.