By FABC Accounting
Published On: December 14th, 2025
Keywords
Uber tax Australia
Uber GST registration
ride sharing tax
Uber deductions
BAS for Uber drivers
Uber Driver Tax Guide
With the rapid growth of the gig economy, more Australians are earning income through Uber, Ola, Didi, and other ride-sharing platforms.
What many drivers don’t realise is that all Uber income is taxable, and GST registration is mandatory from day one — regardless of whether you drive part-time or full-time.
1. Uber Income Must Be Declared
All income earned from ride-sharing platforms is classified as assessable income and must be reported in your individual tax return.
2. Allowable Deductions for Uber Drivers
To claim deductions, expenses must be directly related to your Uber activity and supported by receipts or records.
- Vehicle costs: fuel, servicing, repairs, cleaning;
- Tolls and parking fees;
- Phone and data usage (business portion only);
- Commercial insurance, including rideshare cover;
- Accounting and tax agent fees;
- Consumables provided to passengers (e.g. tissues, water).
Personal or private expenses cannot be claimed.
3. How to Claim Car Expenses
You may choose one of the following methods:
- Cents per kilometre method — simple, capped at 5,000 km per year;
- Logbook method — claim a business-use percentage of all vehicle costs, requiring a valid 12-week logbook.
4. GST Registration Is Compulsory
Unlike most small businesses, Uber driving is classified as ride-sourcing services. This means GST registration is mandatory regardless of income level.
- Lodging BAS quarterly;
- Charging and remitting 10% GST;
- Claiming GST credits on eligible expenses.
Failure to register for GST may result in ATO penalties, interest, and back-dated GST liabilities.
How FABC Accounting Can Help
- Uber-specific tax returns;
- GST and BAS lodgements;
- Vehicle expense and depreciation strategies;
- One-on-one tax planning.
Proper tax planning helps you stay compliant, maximise deductions, and avoid costly mistakes.
- 0451 822 816
- 1 Estoril Street, Robertson, Brisbane
- info@fabcaccounting.com.au
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