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  • Ride-sourcing

    Ride-sourcing, sometimes referred to as ride-sharing, is an ongoing arrangement where:

    • you (a driver) make a car available for public hire for passengers
    • a passenger uses a third-party digital platform, such as a website or an app, to request a ride, for example, Uber, Shebah, or GoCatch
    • you use the car to transport the passenger for payment (a fare).

    Income tax applies to your ride sourcing income. Ride-sourcing is also subject to goods and services tax (GST). All ride-sourcing drivers need to have an Australian business number (ABN) and be registered for GST.

    For GST you need:

    • an ABN
    • to register for GST from the day you start, regardless of how much you earn
    • to pay GST on the full fare
    • to lodge business activity statements (BAS) monthly or quarterly (you can't choose to lodge annually)
    • to know how to issue a tax invoice (you need to provide one for fares over $82.50 if asked)

    For income tax you need to:

    • include the income you earn in your income tax return
    • only claim deductions related to transporting passengers for a fare, including apportioning expenses limited to the time you are providing a ride-sourcing service
    • keep records of all your expenses and income (you can use the myDeductions tool in our app).

    Find out about:

    Use our checklist to help you get it right

    If you speak a language other than English, you can read our guide, Ride-sourcing – the basics, in the following languages:


    Media: There's more to ride-sourcing than having a car Link (Duration: 00:49)

    Last modified: 12 Jun 2019QC 53224