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  • ABN and GST

    Running a ride-sourcing enterprise means you must have an Australian business number (ABN) and be registered for goods and services tax (GST).

    You can get an ABN and register for GST at the same time if you register online, or a registered tax or BAS agent can do this for you.

    Your GST registration needs to start from the date you started ride-sourcing, regardless of your income.

    You should:

    Once registered for GST, provide your ABN to your facilitator, as they may issue tax invoices for you.

    ABN category

    When applying for an ABN, use the following details:

    • type ‘taxi ride sourcing’ as your business description
    • select 'taxi driver (except owner/operator)' or 'taxi cab service'.

    GST and ride-sourcing

    If you provide ride-sourcing services you are likely to be carrying on an enterprise, given that you:

    Note: an enterprise includes an activity done in the form of a business.

    Already registered for GST for a different industry

    If you have an existing GST registration as an individual, for example an IT contractor, use the same GST registration for your ride-sourcing activities.

    However, if you have a GST-registered company, you need two separate GST registrations – one for you and one for the company. A company is a separate legal entity that must report GST separately.

    Service fees or commission

    The services provided by a GST registered facilitator are subject to GST if they are provided from the following:

    • Wholly from within Australia or wholly through an Australian business carried on here.
      • You can claim a GST credit for the GST you pay on service fees or commission if you’re registered for GST.
       
    • Wholly or partly from outside Australia – and you haven't provided the facilitator your ABN and a declaration that you are GST registered (then they must assume that you’re not registered for GST, and GST will be applied).
      • You can’t claim a GST credit for the GST you pay on service fees or commission if you’re not registered for GST.
       

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    Last modified: 14 Nov 2018QC 52948