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Being a ride-sourcing driver (sometimes referred to as ride-sharing) means you have tax obligations.

Last updated 11 June 2019

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)

Providing ride-sourcing services requires an Australian business number (ABN), and be registered for and pay GST.

GST applies to every dollar you earn as a ride-sourcing driver.

Ride-sourcing drivers need to provide a tax invoice for fares over $82.50 (including GST) when a passenger requests one.

All money earned from ride-sourcing activities is assessable income and must be reported in your tax return.

Find out what you need to keep track of when providing a ride-sourcing service.