澳大利亚税务要求
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 和消费税登记
在澳大利亚，如果您的当前消费税应税收入超过 75,000 美元（当月和前 11 个月），或者您的预计消费税应税收入可能超过 75,000 美元（当月和未来 11 个月），则通常需 要进行消费税登记。 请查看下方的 ATO 网站，以了解更多详细信息：
*您的消费税应税收入包括所有已完成订单的派送费总额、活动奖励、推荐奖励和/或其他收入。
如果您已完成消费税登记，Uber Eats 优食将针对您向 Portier Pacific Pty Ltd. 提供的派送服务生成买方自开税务账单（如果适用，还会开具买方自开调整声明）。因此，请务必在 drivers.uber.com 的账户中确认您已进行消费税登记，并提供有关消费税状态的信息。
若您已完成消费税登记，请查看以下步骤，了解如何更新优步账户设置。
如何上传消费税税号
1.消费税登记
您可以通过多种途径完成消费税登记，包括通过 ATO 网站完成在线申请。请注意，您需要澳大利亚商业编号 (ABN) 才能进行消费税登记。您可以联系当地税务顾问，以了解更多信息。
2.登录您的优步账号
登录后，点击右上方的姓名/图标前往操作面板菜单。从下拉菜单中，选择“合作车主收入”。此页面顶部有多个主题，请点击其中的“账单设置”标签卡。
3.输入并提交消费税详情
输入您登记的 ABN 详细信息，包括公司/法定名称和地址。如果您已进行消费税登记，请勿勾选“我没有在澳大利亚进行消费税登记”复选框。提交详细信息前，您还需要确认免责声明。点击“保存”后，您会看到绿色横幅，确认您的信息已成功提交。
常见问题
- 我是否需要支付所得税？
是的。根据澳大利亚税务局规定，澳大利亚居民必须在纳税申报表中申报该纳税年度在世界任何地方赚取的所有收入。我们希望每一位派送员都能履行自己的纳税义务，包括在您的个人纳税申报表中如实申报通过 Uber Eats 优食赚取的收入。您也可以通过纳税申报表申报与 Uber Eats 优食相关的费用支出（税额抵免）。
如需了解更多信息，请联系您的税务顾问。您也可以通过 ATO 很好地了解自己的纳税义务。请访问下方的 ATO 网站。
- 我是否需要进行消费税和 ABN 登记？
请注意，Uber Eats 优食不提供税务建议。如果您有任何具体问题，请咨询您的税务顾问。请访问 ATO 网站，查看消费税纳税登记指南。要进行消费税登记，您必须注册 ABN。
如需了解更多信息，请联系您的税务顾问。您也可以通过 ATO 很好地了解自己的纳税义务。请访问下方的 ATO 网站。
- 小费是否要纳税？
您的收入中可能还包括小费，这部分收入可能也需要进行所得税申报。根据您的消费税登记状态，小费也可能也需要缴纳消费税。我们无法提供税务方面的建议。如需了解更多信息，请咨询税务顾问。
- 哪些费用可抵扣所得税？
It’s important to note that Uber Eats is unable to provide tax advice. Every Deliver 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.
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 adviser to get tailored help and advice for your specific circumstances. The information on this page is for Australian audiences only.
Last updated: 21st of July, 2022.