Show download pdf controls
  • Delivering food or goods – GST

    Delivering goods includes delivering food from restaurants to customers via a facilitator's app.

    If you deliver food or goods for someone else as an employee, you will not have any goods and services (GST) obligations in relation to that employment. Whether you are an employee or running your own delivery service enterprise will depend on the arrangements between you, any organisation you provide delivery services for (including a facilitator) and the customer.

    If you are an employee of a delivery service provider:

    • you don't need to pay GST on the payments you receive for providing delivery services
    • you can't claim GST credits for expenses related to providing delivery services
      • you will need to pay GST for any other supplies you make if you also carry on a GST registered enterprise, such as ride-sourcing
      • you can claim GST credits for expenses related to a GST registered enterprise that you carry on, such as ride-sourcing. However if, for example, you use your car for providing delivery services as an employee and for ride-sourcing, you need to apportion your expenses.

    If you have an enterprise of providing a delivery services and you are registered or required to be registered for GST, you will be liable to pay GST on payments you receive.

    This will only be the case if:

    • you have an enterprise of providing ride-sourcing services (as you must already be registered for GST), or
    • you are already registered for GST for another enterprise and also carry on an enterprise of providing delivery services, or
    • you don’t have an Australian Business Number (ABN) or are not registered for GST and your GST turnover from all of your enterprises (including providing delivery services) together is, or is expected to be, $75,000 or more per year. You will need to get an ABN and register for GST.

    If you are carrying on an enterprise of delivery services through a facilitator (rather than working for them as an employee) and you are registered, or required to be registered for GST, it doesn't matter where your facilitator is located; as you are providing the delivery services in Australia, they're subject to GST.

    When registered, you’ll be able to claim GST credits for any GST included in the price you pay for expenses that you incur in carrying on your enterprise of providing delivery services (subject to the normal rules, such as apportioning for any private use).

    You will need to hold a valid tax invoice to claim GST credits for expenses over $82.50.

    See also:

    Last modified: 08 Aug 2018QC 52954