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  • Record keeping

    Records you need to keep include:

    • statements showing income from ride-sourcing income
    • receipts of any expenses you want to claim deductions for
    • logbooks and odometer readings.

    One of the easiest ways you can keep records is by using the ATO app's myDeductions tool. You can:

    • include income from ride-sourcing activities and say how much GST is included
    • take a photo of receipts and enter details
    • indicate that a percentage is for private use
    • use the 'add trip' function to set up a logbook and record your trips.

    We don’t track personal information entered in the app. When it comes to tax time you can share your records from myDeductions with your tax agent via email or upload them to us and we will prefill your tax return or your tax agent's SBR-enabled software.

    See also:

    Issuing a tax invoice

    If a passenger requests a tax invoice (not just an invoice) for a fare over $82.50 (including GST) you must provide one.

    Your facilitator might do this on your behalf if they have your GST registration status. However, if they don't, you need to use a tax invoice book with your ABN on it.

    The tax invoice must contain the driver's details such as ABN. If the facilitator will issue tax invoices on your behalf, you should contact the facilitator and advise them of your GST registration status.

    See also:

    Data matching

    We request data from all ride-sourcing facilitators operating in Australia as a way to identify drivers and help them in understanding and meeting their tax obligations including registration, lodgment, reporting and payment obligations.

    Find out about:

    See also:

    Data matching – Ride-sourcing

    Tax help

    If you need help with your tax affairs, you can use a registered tax or BAS agent.

    See also:

    Last modified: 21 Jul 2017QC 52953