This is the one major exception to Australia’s A$75,000 rule: ride-sourcing and taxi drivers must register for GST from their very first dollar of income.
Last updated: June 2026
Under the ATO’s specific rules for "taxi travel" — a definition that has been confirmed to include ride-sourcing services like Uber, Ola, and DiDi, not just traditional taxis — you must register for GST from the moment you start providing rides for a fare, regardless of how much you earn. The normal A$75,000 threshold that applies to almost every other business or freelance activity simply does not apply here.
This means a driver earning A$8,000 a year doing occasional Uber shifts has exactly the same GST registration obligation as a driver earning A$80,000, which surprises many new drivers who assume the standard threshold applies.
Once registered, you charge GST on the full fare amount for rides you provide, and you generally need to remit 1/11th of your total fares (the GST component) to the ATO, while being able to claim GST credits on eligible business expenses — fuel, vehicle maintenance, the platform’s commission/fees, tolls, and other running costs directly related to your driving.
Most rideshare platforms provide tax summaries showing your gross fares, GST collected, and platform fees, which makes BAS preparation considerably easier — but you remain personally responsible for registering, lodging BAS, and paying GST owed, not the platform.
No — this specific "taxi travel" GST rule is about transporting passengers for a fare, not delivering food or goods. Drivers doing Uber Eats, DoorDash, Menulog, or similar delivery work are subject to the normal A$75,000 threshold, the same as any other freelance or gig work, not the special nil threshold that applies to passenger rideshare and taxi driving.
Yes. The special "taxi travel" GST rule requires registration regardless of turnover — there is no minimum income exemption for rideshare or taxi driving, unlike almost every other type of business.
No, you remain personally responsible for registering for GST and lodging your own BAS — platforms provide fare and fee summaries to help, but registration and compliance are on you.
You can generally only claim GST credits on the business-use portion of car expenses, apportioned based on your logbook or another reasonable method, not the full amount if there’s meaningful personal use.
No. Delivery driving is assessed against the standard A$75,000 GST threshold like any other freelance work — only passenger transport for a fare (taxi travel) has the special nil threshold.
Yes, once you stop providing taxi travel services (and don’t have other GST obligations keeping you registered), you can apply to cancel your GST registration through the normal process.
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