Australian rideshare tax requirements

Yes. According to the ATO, any Australian resident must declare in their tax return all income they earned anywhere in the world during that tax year. We expect all of our driver-partners to meet their tax obligations like everyone else, including declaring Uber earnings in your individual tax return. You may also be able to claim your Uber related expenses (as tax deductions) through your tax return.

To understand more, you can contact your accountant or an Uber Pro partner for more information.

Airtax Information >

No. As a driver-partner, you independently provide transportation services. You are not an employee of Uber nor a contractor of Uber. As such, you are responsible for reporting and paying all relevant taxes associated with your earnings producing activities.

To understand more, you can contact your accountant or an Uber Pro partner for more information.

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Fares you charge riders are inclusive of GST. As such, GST is calculated as 1/11th of the fare. For example, if the fare charged on a trip is $11, GST is $1.

To understand more on calculating GST on your fares, you can view the ATO article below or contact your accountant or an Uber Pro partner.

ATO information >

Airtax Information >

Yes, GST does apply to the Uber service fee. To help illustrate how this works, we have set out an example below of how this would normally impact a GST-registered driver-partner in Australia. This example is based on a $100 Total Fare for a driver-partner who currently receives a 25% Service Fee. To keep the example simple, any other fees that may apply (such as the Booking Fee) have been excluded:

Trip Breakdown

GST Return

Driver Outcome = $65.91

(a) The total amount received after the Service Fee is deducted. (b) As the Total Fare includes GST, we divide by 11 to calculate the GST amount: $9.09. (c) The net GST liability payable to the Australian Tax Office (after reporting GST on the Total Fare and claiming a GST credit on the Service Fee).

This example is for illustrative purposes only and not to be taken as tax advice. You should consult a tax professional who can advise on the best way to manage your GST obligations. You can also reach out to our tax partners above for more guidance.

Tips will form a part of your income and should be reportable for your income tax purposes. The tip you receive is also generally considered to be an additional consideration for your supply of transportation services and, therefore, subject to GST (assuming you are GST registered). We are not able to provide tax advice. Please consult your tax advisor for more detail.

Visit a tax information page in our Help Centre

Help Centre

The Sharing Economy Reporting Regime (SERR) is a reporting requirement established by the Australian Taxation Office (ATO) which began from 1 July 2023. Under SERR, digital platforms like Uber must report certain information about ‘reportable sellers’ to the ATO (for further details, refer to the question ‘What kind of information is Uber going to report to the ATO?’). Uber is required to report such information twice a year. The reporting periods are as follows:

• 1 July to 31 December – report must be submitted by 31 January of the following year
• 1 January to 30 June – report must be submitted by 31 July of that year.

SERR applies to driver-partners who use the Uber platform in order to provide ride-sourcing services in Australia from 1 July 2023.

From 1 July 2024, the scope of SERR has been expanded to all sellers who use the Uber platform (including delivery people, car owners, etc) to earn income.

SERR applies to all types of sellers – i.e. both individual entrepreneurs and legal entities.

Yes, if you provide services that are covered by the SERR using the Uber platform in Australia.

These SERR applied from 1 July 2023 to all digital platforms (including Uber) that facilitate the provision of taxi travel, ride-sourcing and short-term accommodation connected with Australia. From 1 July 2024, the rules will apply to digital platforms that facilitate other transactions (such as food delivery services, hiring of assets and task-based services) .

The scope of information that Uber is required to report varies depending on whether you are an individual or a legal entity. Uber is required to report the following information:

Individuals

• First name and surname
• Primary address
• Australian Business Number (ABN) for individual
• Date of birth
• Contact number and email address
• Bank account number that you use to receive payouts via the Uber platform
• Name of the holder of the bank account if you don’t use your own bank account to operate on the Uber platform
• Number of transactions you performed on the Uber platform during each quarter
• Total payouts you received via the Uber platform during each quarter
• Commision that Uber charged to you during each quarter (including any fees and taxes)

Legal entities

• Legal name/ Registered Business Name
• Primary address
• Australian Business Number (ABN) for business.
• Contact number and email address
• Bank account number that you use to receive payouts via the Uber platform
• Name of the holder of the bank account if you don’t use your own bank account to operate on the Uber platform
• Number of transactions you performed on the Uber platform during each quarter
• Total payouts you received via the Uber platform during each quarter
• Commision that Uber charged to you during each quarter (including any fees and taxes)

Uber will collect this information from you during the course of the half year and report it the following January or July, respectively (for example, Uber will collect information in the course of 1 July to 31 December 2023 and report it in January 2024).

You are not required to report any information to the ATO under the SERR. Digital platforms like Uber are responsible for collecting and reporting information on a half yearly basis. At the same time, if there is any additional information we require from you for the purposes of the SERR, we may ask you to provide it to us (e.g. your Australian Business Number, official legal name, official address, etc).

Digital platforms like Uber are obliged to determine whether the information we collect relating to reportable sellers are reliable. In the first instance, we will rely on the information that you provided to us (this usually happens when you create an account on the Uber platform). If you have also provided Uber with copies of documents in a searchable (parsable) format, we may use them to double-check if the information that you have provided is accurate. If we notice discrepancies, we may ask you to update the relevant information.

The overall goal of introducing the SERR rules is to improve tax transparency and compliance around transactions that take place on digital platforms and to help the ATO educate participants who fail to meet their registration or lodgment obligations and help them comply.

In most cases, Uber has all or almost all of the information that is required under the SERR. However, where some of the required information is missing, we will reach out to you and request you to provide the missing information. We will try to make this process as smooth as possible for you.

If some of your information is missing, we will send you a couple of reminders and give you sufficient time to provide the required information. If you decide not to provide the required information despite our reminders, we may suspend your account on the Uber platform until the requisite information has been provided.