Show download pdf controls
  • Ride-sourcing

    Ride-sourcing, is an ongoing arrangement where:

    • you (a driver) make a car available for public hire for passengers
    • a passenger uses a website or app provided by a third party (facilitator) to request a ride, for example Uber, GoCatch and others
    • you use the car to transport the passenger for payment (a fare).

    Ride-sourcing is taxi-travel for GST purposes. If you have a ride-sourcing enterprise, you need:

    • an ABN
    • to register for GST from the day you start
    • to pay GST on the full amount of every fare
    • to keep records of income and expenses for both GST and income tax purposes.

    You can then claim GST credits for expenses associated with your ride-sourcing enterprise.

    See also:

    Last modified: 05 Sep 2017QC 53224