Tax requirements in Australia
By delivering for Uber Eats, you independently provide delivery services. You are not an employee of Uber Eats and will be responsible for reporting and paying any applicable tax or GST on your earnings arising from the provision of delivery services for Uber Eats to the Australian Tax Office (ATO). Uber Eats does not withhold or file any tax on your behalf.
Delivery people are responsible for meeting their own tax obligations. This would include declaring your earnings from delivering for Uber Eats. You may also be able to claim expenses arising from the provision of delivery services (as tax deductions) through your tax return.
Tax can be tricky! We want to help you understand and meet your tax obligations, but it’s important to note that Uber Eats is unable to provide tax advice and is not responsible for ensuring that you meet your tax obligations. To answer your questions, you can read the information and FAQs below or contact the ATO directly.
ATO and GST registration
In Australia, you are generally required to register for GST if your current GST turnover exceeds $75,000 (for the current month and the previous 11 months) or your projected GST turnover is likely to be $75,000 or more (current month and the next 11 months). Check out the ATO’s website below for more details:
*Your GST turnover includes the total amount of delivery fees for all orders you complete, as well as any incentives, referrals and/or other payments.
If you are GST registered, Uber Eats will generate Recipient-Created Tax Invoices (and if applicable, Recipient-Created Adjustment Notes) for delivery services that you provide to Portier Pacific Pty Ltd. Hence, it is important for you to provide confirmation that you are registered for GST on your profile at drivers.uber.com as well as information about your GST status.
See below for steps on how to update your Uber profile settings if you are GST registered.
How to upload a GST Number
1. Register for GST
There are various ways to register for GST, including completing an online application via the ATO website. Note, you will require an Australian business number (ABN) in order to register for GST. You can contact your local tax advisor for more information.
2. Log in to your Uber account
Once logged in, navigate to the dashboard menu by clicking your name/icon in the top right. From the dropdown menu, select ‘Partner earnings’. From there, you will see a number of topics across the top of the page – click the ‘Invoice Settings’ tab.
3. Enter and submit your GST details
Enter the details your ABN is registered under, including your company/legal name and address. Leave the box, ‘I am not registered for GST in Australia’, unticked to indicate that you are registered for GST. You will also need to acknowledge the disclaimer before you submit your details. After hitting save, you should see a green banner confirming your information was submitted successfully.
Frequently asked questions
- Do I need to pay income tax?
Yes. According to the ATO, any Australian resident must declare in their tax return all income earned anywhere in the world during that tax year. We expect all of our partners to meet their tax obligations like everyone else, including declaring Uber Eats earnings in their individual tax return. You may also be able to claim your Uber Eats-related expenses (as tax deductions) through your tax return.
To understand more, you can contact your tax advisor for more information. The ATO is also a great resource for learning about your tax obligations. Check out the ATO’s website below.
- Do I need to register for GST and an ABN?
It’s important to note that Uber Eats is not able to provide tax advice. We recommend discussing any specific questions you may have with your own tax advisor. Please refer to the ATO’s website for GST registration guidelines. To be registered for GST, you must register for an ABN.
To understand more, you can contact your tax advisor for more information. The ATO is also a great resource for learning about your tax obligations. Check out the ATO’s website below.
- Are tips taxable?
Tips may form a part of your income and may be reportable for your income tax purposes. Tips may also be subject to GST depending on your GST registration status. We are not able to provide tax advice. Please consult your tax advisor for more detail.
- What expenses are deductible for income tax purposes?
It’s important to note that Uber Eats is unable to provide tax advice. Every delivery person has different earnings and expenses, and their deductible business-related expenses will depend on their circumstances. A tax professional can review your unique tax situation and ensure you’ve included the correct expenses.
Broadly speaking, business costs incurred by delivery people in the course of delivering for Uber Eats may be tax deductible, for example mileage, vehicle maintenance expenses, etc. However, apportionment of costs between private and business use may be required if you use your vehicle for both private and business use.
Contact your tax advisor for more information. The ATO is also a great resource for learning about your tax obligations. Check out the ATO’s website below.
Resources
Every delivery person is unique and so are their specific tax circumstances. As such, the information on this page may not cover your tax needs and it should not be relied upon to replace you seeking independent tax advice. Uber Eats can’t provide you with tax advice for your individual situation, and therefore we strongly recommend speaking with a professional tax advisor to get tailored help and advice for your specific circumstances. The information on this page is for Australian audiences only.
Last updated: 21 July 2022.
About