Record keeping


What information, apart from what is currently kept, does a driver have to keep? Pay-in after a shift? Petrol? Tolls?

Non-interpretative - straight application of the law.

Like income tax, you need to record or get receipts for all your costs (for example, fuel, tolls, insurance, etc). If a business expense is more than $82.50 including GST, you require a tax invoice before you are able to claim an input tax credit. The tax invoice identifies the GST amount included in the price of goods and services or a statement to the effect that the total amount payable includes GST for the supply or supplies. You also need to keep a summary sheet of your fares during your shift. After each shift, you are able to calculate the GST amount. All this information is requested on your activity statement.


What are the requirements in relation to tax invoices? Is GST separately identified?

Non-interpretative - straight application of the law.

A tax invoice issued by a driver to a business passenger must contain sufficient information for the following to be clearly ascertained:

  • the driver's ABN
  • if the total price of the supply or supplies is at least $1000, the recipient's identity or ABN 
  • that the document is intended as a tax invoice
  • the date of issue of the document
  • the identity of the driver, or their state/territory taxi driver's accreditation number
  • a brief description of the supply, for taxi travel this could be the pick-up point and the destination
  • the GST amount payable in relation to the fare. Since the GST amount is exactly one-eleventh of the fare, this can be shown as either
    • a statement that the total amount payable includes GST
    • the total amount of GST payable.

Drivers should remember that they are required to provide a tax invoice to passengers if requested. Drivers should also remember to obtain tax invoices for their own business expenses if those expenses include GST and the amount paid is over $82.50 including GST.


Does a taxi driver need to include his or her name on a tax invoice that they issue?

This issue has been withdrawn.

The Commissioner's discretion to treat a document as a tax invoice can now only be exercised when a request is made to the Commissioner, based on the particular facts and circumstances of each individual request.

To maintain certainty for taxpayers, the Commissioner has issued a legislative instrument under subsection 29-10(3) of the GST Act that will in particular circumstances waive the requirement for recipients to hold a tax invoice when attributing an input tax credit to a tax period for a creditable acquisition of taxi travel. This instrument has a date of effect of 1 July 2010.

As a result, taxpayers will not have to change their software or accounting systems to comply with the new legislative instrument.


How are EFTPOS machines in taxis affected by GST?

The service fee charged in connection with the use of an EFTPOS machine in a taxi relates to a supply made by the credit provider. Taxi drivers are not required to account for GST on the charge as the supply is not made by them.

    Last modified: 19 May 2015QC 16403