Industries · Rideshare & Delivery Drivers
Tax and BAS support for rideshare & delivery drivers.
Driving for Uber, DiDi or a delivery app means you are running a small business, with GST and BAS rules that differ from a normal job. SML sets it up properly and keeps the car claims defensible.
Where the money leaks
The pressure points we see in rideshare & delivery drivers.
- Rideshare drivers must be registered for GST from the first fare — many find out after the ATO writes.
- Car expenses claimed as a guess, without the logbook that the bigger claim needs.
- Platform statements, tips, incentives and fees that never quite match the bank account.
- Quarterly BAS on top of a full driving week.
- Driving for both rideshare and food delivery, with different GST rules for each.
What SML handles
Done together, with the records behind it.
ABN & GST registration
Registered correctly before you start, or brought up to date if you already have.
Quarterly BAS
Platform statements reconciled and the BAS lodged on time each quarter.
Car expense method
Logbook or cents-per-kilometre compared, so you claim under the method that suits your driving.
Platform income reconciliation
Fares, tips, incentives and service fees matched to what actually reached your account.
Annual tax return
Driving income and expenses brought into your individual return with the records behind them.
In practice
Where drivers most often get caught
GST is the first one. The normal $75,000 registration threshold does not apply to taxi travel, and the ATO treats ride-sourcing the same way — so a rideshare driver needs an ABN and GST registration before the first paid trip, whatever their turnover. Food and parcel delivery is different: it follows the ordinary threshold. Drivers doing both need their records split, because the GST treatment of each stream is not the same.
The car is the second. The cents-per-kilometre method is simple but capped at 5,000 business kilometres a year, which a full-time driver passes quickly. Beyond that, the logbook method generally gives a larger claim, but only with a logbook kept for a continuous 12-week period and records of the actual running costs. A missing logbook is the most common reason a legitimate claim gets cut back.
The third is visibility. Under the sharing economy reporting regime, platforms report driver transactions directly to the ATO. Income that is missing from a return or a BAS is now far easier for the ATO to match, so the platform statements and the lodged figures need to agree.
The rhythm
What the year looks like.
Dates and thresholds change. We work to the current ATO requirements for your lodgement cycle rather than a generic calendar.
- Before your first trip
- ABN and GST registration in place for rideshare work.
- Quarterly
- BAS — generally due the 28th of the month after quarter end.
- Any 12-week stretch
- A continuous logbook period if you plan to claim car costs under the logbook method.
- After 30th June
- Annual tax return, with the year's platform statements reconciled first.
Free self-check · 3 minutes
Driving full-time or on the side — are your GST and car claims actually set up right?
Take the free Business Money Health Check — ten quick questions, an instant score out of 100, and your weakest area pinpointed. Or go deeper with our Second Opinion Review: if we can't identify $500 of savings or cost-risks in writing, it's free.
Start the free checkCommon questions
Asked most often by rideshare & delivery drivers operators.
Do I need to register for GST as an Uber or DiDi driver?
Yes. Ride-sourcing is treated as taxi travel for GST, so you must have an ABN and be registered for GST from your first paid trip, regardless of how much you earn. Food delivery on its own follows the normal $75,000 turnover threshold.
Should I use a logbook or cents per kilometre?
Cents per kilometre is capped at 5,000 business kilometres a year, so drivers who cover more usually benefit from the logbook method. That needs a logbook kept for a continuous 12-week period and records of your actual car costs.
Does the ATO already know what I earned from the app?
Generally, yes. Under the sharing economy reporting regime, rideshare platforms report driver transactions to the ATO, so your BAS and tax return need to match the platform figures.
From the Knowledge Hub
Guides worth reading before we talk.
Motor Vehicle Expenses for Business
Read guideGST Registration for Small Businesses
Read guideSole Trader Tax Basics
Read guideBAS Preparation Checklist
Read guideNext step
Talk to someone who knows your industry's numbers.
Book a conversation with SML and bring the issue you want fixed first — we'll shape the bookkeeping, BAS, payroll and tax around how your business actually runs.
Book a consultation