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  • Fares

    The fare calculated by your facilitator (Uber, She Safe etc) is the full fare, which includes GST.

    The GST you pay to us (less any GST on your inputs such as fuel) is one-eleventh of the total amount charged to and paid by your passengers.

    Example: GST calculated on full fare

    GST must be calculated on the full fare, not the net amount you receive after deducting any fees or commissions.

    For example, if a passenger pays $55 and the facilitator pays you $44 (after deducting an $11 commission) the GST payable is $5 (not $4).

    Example: GST on fares

    During the week Monday to Sunday John does the following jobs:

    Day

    Amount $

    Monday

    153.00

    Tuesday

    220.00

    Wednesday

    Day off

    Thursday

    256.00

    Friday

    768.00

    Saturday

    812.00

    Sunday

    345.00

    TOTAL

    2,554.00

    GST (2554/11)

    232.18

    The GST on the week's work is $232.18. John will be able to claim GST credits (input tax credits) on fuel and other expenses he incurred. The facilitator usually takes out their commission on the total amount of $2,554.

    If the facilitator takes a commission this may be a business expense for the driver and means he can claim the commission as an income tax deduction.

    Example: GST credits on business purchases

    GST credits on business purchases can be claimed, but must be apportioned between your business and private use.

    For example, if you use your car 10% for ride-sourcing and 90% for private purposes, and you:

    • buy a new car to use for your ride-sourcing activity for $33,000 (including $3,000 GST) – you may claim a GST credit of $300
    • pay $110 for fuel (includes $10 GST) – you may claim a GST credit of $1
    • pay $220 for a service (includes $20 GST) – you may claim a GST credit of $2.

    You may be able to claim a portion of GST credits for other business purchases you make.

    End of example

    Cancellation or no-show fees

    Under ride-sourcing arrangements, a customer may have to pay a fee when they don't show for a pre-arranged trip. In these cases, you may drive to the location and perform other tasks in preparation to transport the customer. These services are performed for the benefit of the customer in Australia and any cancellation fee charged by the driver to the customer is subject to GST, which is payable by the driver.

    Bonus or top-up payments

    GST is a tax on consumption in Australia only. If you receive a bonus or top-up payment from an overseas facilitator the service you are providing is not consumed in Australia and is GST-free.

    GST-free services may include:

    • marketing and promoting the facilitator to potential customers for which you may receive bonus payment from the facilitator, for example when a new customer quotes your reference code or other identifier
    • operating during certain times, such as peak hours for which you receive a top-up payment from the facilitator – the top-up payment is not part of the fare and is in addition to the fare paid by the passenger.

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    Last modified: 21 Jul 2017QC 52950