GST and BAS for rideshare drivers in Australia

If you drive rideshare in Australia, GST works differently for you than for most small businesses. This guide sums up what the ATO says about GST and BAS for ride-sourcing, with links to the ATO pages so you can check the detail yourself.

General info, not tax advice. RideLedger doesn't lodge anything for you. For advice about your situation, talk to a registered tax or BAS agent.

Why rideshare GST is different

Most businesses only register for GST once their turnover reaches $75,000. The ATO treats ride-sourcing as taxi travel, so that threshold doesn't apply to you.¹²

What counts as ride-sourcing

The ATO describes ride-sourcing as providing taxi travel for a fare through a third-party digital platform (an app).¹ Driving for more than one app? See our guide: Tax for drivers on more than one rideshare app.

You need an ABN and GST registration from your first trip

Per the ATO, you need an ABN and must register for GST from your first trip, regardless of how much you earn.¹

How to register

• Apply for your ABN and GST together through Online services for business.²
• Use the business description "taxi ride sourcing".²
• Give your ABN to the platform you drive for.²
• Already have an ABN? The ATO says you have 21 days to register for GST, and you can use the same GST registration.²
• A registered tax or BAS agent can register you.²

No $75,000 threshold

Because ride-sourcing counts as taxi travel, the usual $75,000 GST turnover threshold doesn't apply. Earning a little on weekends still means registering.²

BAS: monthly or quarterly, not annually

Rideshare drivers lodge a Business Activity Statement (BAS) monthly or quarterly. Annual BAS isn't an option for ride-sourcing.¹

GST credits: business use only

You may be able to claim GST credits on things you buy for your rideshare business. You can't claim GST credits for the private part of a cost.¹ If something is part business and part private, claim only the business portion, and be ready to show how you worked it out.³ For income tax, claim the GST credit first, then deduct the rest of the business portion.³

Tax invoices for fares over $82.50

If a passenger asks for a tax invoice for a fare over $82.50 (including GST), you need to give them one.¹

Keep your records

Keep records for 5 years after you lodge. Paper or electronic is fine.³

How RideLedger helps

RideLedger is bookkeeping for Australian rideshare drivers, on your phone.

• Free ($0): type in income and expenses, logbook, business-use %, and a GST overview for the current quarter.
• Pro (A$10/mo, cancel anytime): BAS Statement worksheets, receipt scan (JPG/PDF), bank and Uber statement import with Keep/Skip, an accountant pack (ZIP with CSV, report and GST worksheet), the full financial year, more than one vehicle, and private storage of source documents.

RideLedger helps you get your figures ready. You or your registered agent lodge with the ATO. RideLedger doesn't lodge.

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FAQ

Do I need to register for GST if I only drive part-time?

Yes. The ATO says you need GST registration from your first trip, whatever you earn.¹

Can I lodge BAS once a year?

No. Ride-sourcing drivers lodge monthly or quarterly.¹

Do I have to give passengers a tax invoice?

If they ask for one and the fare is over $82.50 (including GST), yes.¹

Can someone register me for GST?

Yes. A registered tax or BAS agent can.²

Does RideLedger lodge my BAS?

No. RideLedger shows your GST overview (Free) and builds BAS Statement worksheets (Pro). You or your agent lodge.

General info, not tax advice. RideLedger doesn't lodge. ATO pages checked 5 Nov 2026.

1. ATO, Ride-sourcing (updated 9 Oct 2025): https://www.ato.gov.au/businesses-and-organisations/income-deductions-and-concessions/sharing-economy-and-tax/ride-sourcing
2. ATO, Ride-sourcing registrations (updated 20 Aug 2025): https://www.ato.gov.au/businesses-and-organisations/income-deductions-and-concessions/sharing-economy-and-tax/ride-sourcing/registrations
3. ATO, Income and deductions for ride-sourcing (updated 20 Aug 2025): https://www.ato.gov.au/businesses-and-organisations/income-deductions-and-concessions/sharing-economy-and-tax/ride-sourcing/income-and-deductions-for-ride-sourcing