Providing 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 within 28 days of their request.
The platform might do this on your behalf if they have your GST registration details. However, if they don't, you need to provide a tax invoice that includes your ABN (such as using a tax invoice book with your ABN printed on each page).
The tax invoice must contain certain information including your ABN (see examples of the appropriate information for your tax invoice). If the platform will issue tax invoices on your behalf, you should advise them of your GST registration details.
Any fares under $82.50 (including GST) do not require a tax invoice so you can just issue an invoice.
For more information, see Types of invoices (business.gov.au)External Link.
Requesting a tax invoice
If you pay for ride-sourcing services, you can request a tax invoice from the driver for fares over $82.50 (including GST). Some platforms provide tax invoices on behalf of the drivers and are available through their app or website.
If you receive a tax invoice that doesn't contain the required information and you wish to claim a GST credit, you should contact the driver and ask them to issue a correct tax invoice.