If you need an Uber tax return Australia guide, start here: driving for Uber or delivering with Uber Eats puts you in a tax category that is genuinely different from a regular employee. You are running a business in the eyes of the ATO, which means income reporting rules, GST registration, BAS lodgement, and deduction claims all work differently for you. Getting it wrong is easier than most drivers think, and the ATO has far more visibility into your earnings than many people realise. Under the sharing economy reporting framework, Uber Eats is legally required to report driver transaction data to the ATO, while ride-sourcing platforms also submit payment and identification information for data-matching purposes.

At Tax NextGen, we handle rideshare tax returns regularly and see the same gaps and missed claims come up year after year. This guide covers everything you need to know: what income to declare, what you can claim, how to choose a car expense method, and what your GST obligations actually are. Whether you drive full-time or only on weekends, these rules apply to you from the moment you take your first trip.

1. Uber tax return Australia, income you must declare

Gross fares, tips, and ride-sourcing bonuses

When you lodge your Uber tax return, the ATO requires you to declare every dollar Uber pays you, not just the amount that lands in your bank account. That means gross fares, any tips passengers add through the app, and all bonuses or incentive payments from the platform are assessable income. In myTax, ride-sourcing income is reported as business income, using “Taxi service operation (owner operator)” as the activity description.

A common mistake is declaring only the net amount after Uber’s service fees have been deducted. The correct approach is to declare the full gross amount you earned, then claim Uber’s platform fees separately as a deductible business expense. These are two different steps, and conflating them understates both your income and your deductions.

Uber Eats and delivery earnings

Delivery income follows exactly the same logic. All earnings received through the platform, including base pay, tips, and surge payments, must be reported in your tax return. The ATO treats delivery work through a digital platform as assessable income regardless of whether it is your main job or a weekend side income. There is no minimum threshold that makes it optional to declare.

Why the ATO already has your earnings data

Because Uber Eats reports transaction data under the sharing economy reporting framework, and ride-sourcing platforms report payment and identification information for data-matching, the ATO can cross-reference what you declare against what Uber has already reported. Pre-fill may appear in your myTax return, but it is your responsibility to verify it matches your actual platform earnings before you lodge, any mismatch is yours to explain.

2. GST and ABN obligations most rideshare drivers get wrong

Why the $75,000 threshold does not apply to ride-sourcing

Every ride-sourcing driver in Australia must register for an ABN and GST from the first day they provide ride-sourcing services. This is one of the most misunderstood rules in rideshare tax, and it catches many drivers off guard. The standard $75,000 annual turnover threshold, which applies to most other businesses, does not apply to ride-sourcing or taxi-equivalent services. It does not matter if you earn $5,000 or $50,000 a year driving for Uber: the GST registration obligation exists from day one, full stop. Note that if you work exclusively as a delivery partner (for example, Uber Eats only) without providing any ride-sourcing services, the standard $75,000 threshold may still apply to that income stream, speak with a registered tax agent to confirm your position.

Failing to register does not make the GST liability disappear. The ATO can back-date your registration to your first trip, assess you for GST on every fare you collected in that period, and add interest and financial penalties on top. The ATO can also register you itself if it identifies you have been operating without registration. The cost of non-compliance is always higher than the cost of getting registered properly from the start.

How to lodge a BAS for your rideshare tax return in Australia

Once registered, you must lodge a Business Activity Statement monthly or quarterly. You cannot choose an annual lodgement cycle for ride-sourcing: the ATO is explicit on this point. Many drivers choose quarterly reporting; quarterly BAS is generally due 28 days after the end of each quarter, though you should confirm your specific due dates with the ATO or your tax agent. On your BAS, report your total gross fares at label G1 (total sales) and the GST component at label 1A (GST on sales). That GST amount is generally one-eleventh of your taxable fare income.

You can also claim GST credits on eligible business expenses at label 1B, including fuel, insurance, platform service fees, and other running costs, provided you hold a valid tax invoice for purchases over $82.50 including GST. A valid tax invoice is a document that shows the supplier’s ABN and the GST amount separately; a basic receipt is not sufficient. Importantly, when you claim a GST credit on an expense, you can only claim the GST-exclusive amount as a tax deduction on your income tax return. Claiming the full GST-inclusive amount as a deduction is a common error that inflates deductions incorrectly.

3. Expenses Uber drivers can legitimately claim

Vehicle running costs: your largest deduction

Your car is the centrepiece of your income, and the ATO allows you to claim the business-use portion of its running costs. Claimable vehicle expenses include fuel, oil, registration, insurance, servicing, repairs, tyre replacements, and depreciation on the car’s value. Interest on a car loan is also deductible to the extent the vehicle is used for business. The key phrase is “business-use portion.” If you also use the car privately, only the percentage of kilometres driven for rideshare or delivery work is deductible, and you need a method to calculate that percentage accurately.

Other deductible business expenses

Beyond the vehicle, a range of other costs are legitimately claimable. The work-related portion of your mobile phone bill is deductible, including data used to run the app and follow navigation. Platform service fees charged by Uber are deductible as a business expense. You can also claim car cleaning costs, tolls and parking incurred during work trips, and a phone mount or device holder used in the car. A first aid kit may also be deductible if it is a legitimate business expense and you can substantiate the business use, keep your receipt and a note of the business reason.

Where expenses are split between personal and business use, you need a reasonable method to calculate the work percentage. Simply estimating is not enough if the ATO queries your return. Keeping consistent records throughout the year is the only reliable way to substantiate mixed-use claims, and a tax agent can help you establish a defensible approach from the outset.

4. Cents per kilometre vs logbook: choosing the right car expense method

How the cents per kilometre method works

The cents per kilometre method is simpler but has a hard cap. For the 2025, 26 income year, the ATO rate is 88 cents per business kilometre, with a maximum of 5,000 business kilometres per car per year. For the 2026, 27 income year, the rate increases to 91 cents per kilometre under the same 5,000 km cap, giving a maximum deduction of $4,550 per car. The rate is designed to cover all car running costs, so you cannot separately claim fuel, insurance, or servicing on top of this amount. One method, one claim.

How the logbook method works and when it pays off

The logbook method requires more upfront work but removes the 5,000 km cap entirely, and for regular drivers it typically produces a significantly higher deduction. You keep a continuous logbook for at least 12 weeks, recording every trip with the date, destination, purpose, and kilometres travelled. You also need odometer readings at the start and end of the logbook period. From that data, the ATO calculates your business-use percentage, which you then apply to your actual annual car costs, fuel, registration, insurance, servicing, repairs, loan interest, and depreciation.

The logbook percentage applies to your full actual costs with no kilometre ceiling, which is why it produces a much larger deduction for drivers who use their car consistently for rideshare work. You must also record odometer readings at 1 July and 30 June each year you rely on that logbook. Once you complete a valid logbook, it is good for five years as long as your driving pattern does not change significantly, meaning the upfront effort pays dividends across multiple income years.

A practical way to decide between them

For drivers who rideshare only occasionally, the cents per kilometre method is straightforward and requires minimal record-keeping. For anyone driving more than a few shifts per week, the logbook method often produces a higher deduction, though the best outcome depends on your individual figures. Running the numbers using both methods before lodging is worth doing, and the ATO’s own guidance recommends comparing both. A registered tax agent can do that comparison for you quickly and ensure you are using the method that legally maximises your deduction.

5. Records the ATO expects you to keep

Logbook requirements and income evidence

The ATO is specific about what constitutes acceptable record-keeping for rideshare drivers. If you use the logbook method, your logbook must cover a minimum continuous period of 12 weeks. For each business trip, record the date, destination, purpose, and kilometres travelled, along with odometer readings at the start and end of the logbook period. You must also record odometer readings at 1 July and 30 June each year you use the logbook. Platform income statements from Uber showing your gross earnings are essential income evidence and should be saved as soon as they become available in the app or driver portal.

For other expenses, keep receipts that show the supplier name, amount, and nature of the goods or services. For purchases over $82.50 including GST, a valid tax invoice, showing the supplier’s ABN and GST amount separately, is required to claim the GST credit on your BAS. For income tax deductions under the actual-expense method, written evidence is required for all claimable costs.

How long you must hold onto everything

The ATO requires you to retain all records for five years from the date you lodge your tax return. That includes receipts for every expense you claim, your logbook, odometer records, and platform income statements. A simple approach is to photograph receipts as you receive them and store them in a cloud folder organised by financial year. For most drivers, this takes minutes per week but can prevent significant headaches if the ATO raises a query or conducts an audit years down the track.

6. Lodging your Uber tax return Australia, getting it right

Why Uber returns are more complex than a standard individual return

A rideshare tax return Australia drivers need to lodge is not a straightforward salary-and-deductions submission. You are reporting business income, calculating a car expense method, reconciling GST claimed on your BAS with your income tax deductions, and ensuring your platform income matches what the ATO already has on file. A common mistake is claiming car expenses on the tax return that were already claimed as GST credits on the BAS without correctly adjusting for the overlap. Another is under-reporting income because the figure in myTax pre-fill does not exactly match what Uber actually paid across the full year.

The interaction between your BAS and your annual tax return is a specific area where errors tend to cluster. GST credits reduce the deductible cost of an expense for income tax purposes, so the figures need to be reconciled carefully. Getting this wrong in either direction can mean paying more tax than necessary or making an incorrect claim that triggers ATO follow-up.

How Tax NextGen handles both the tax return and BAS for rideshare drivers

Tax NextGen works with rideshare and delivery drivers as a core part of the practice. Our team is familiar with Uber’s income summary format, understands how to reconcile platform data with ATO pre-fill, and handles both the annual tax return and quarterly BAS lodgement so nothing falls through the gaps. We assess which car expense method gives you the better outcome, ensure the GST and income tax deduction figures are correctly reconciled, and make sure every legitimate deduction is claimed accurately. Returns are typically lodged promptly following your consultation, with no office visit required. If you would like a hand pulling it all together, book a free phone consultation with our team to get started.

Get your Uber tax return Australia sorted this year

Rideshare and delivery work comes with real tax obligations that go well beyond a standard individual return. You are running a business, and the ATO treats you that way. Declare your gross income including fares, tips, bonuses, and delivery earnings. If you provide ride-sourcing services, register for GST from your first trip, regardless of how much you earn. Lodge a BAS every quarter. Choose your car expense method carefully, because the logbook method regularly produces a much higher deduction for regular drivers. And keep all records for five years, because the ATO’s data-matching capability means accuracy is not optional.

Uber is already reporting your earnings to the ATO. The figures need to match. Getting expert help is not just about maximising your refund: it is about making sure your Uber tax return Australia lodgement is accurate, compliant, and complete. Tax NextGen specialises in rideshare tax returns and BAS lodgement for drivers across Australia, handled entirely by phone. Book a free phone consultation with our team to get started.