Uber driver and rideshare jobs in Australia on a working holiday visa: ABN, GST, and BAS

Working holiday makers who start rideshare without realising the GST and BAS requirements often build up significant GST debts to the ATO over their first months of driving. Setting up correctly from the start avoids that.

What does rideshare driving involve?

Rideshare driving typically includes:

• Driving a passenger from a pickup location to a destination using the platform app
• Accepting and rejecting ride requests through the app
• Operating your own vehicle (Uber and Ola have specific vehicle requirements)
• Maintaining a passenger-friendly vehicle (cleanliness, condition)
• Following platform pricing (set by the platform, not the driver)
• Managing your own tax obligations

What are the vehicle requirements?

Rideshare platforms have specific requirements for the vehicle you use, which typically include:

• A four-door sedan, hatchback, SUV, or wagon (usually no commercial vehicles)
• A maximum age limit (typically under 10 years from manufacture)
• Passenger comfort standards
• A current registration and roadworthy
• Comprehensive insurance (some platforms require an Uber-specific insurance product)
• A platform inspection of the vehicle

Working holiday makers without a suitable vehicle sometimes rent one through a rideshare-friendly rental scheme. The rental cost is a deduction against the income.

What about state-by-state driver authorisation?

Most Australian states and territories require rideshare drivers to obtain a separate driver authorisation in addition to their normal driver's licence:

• NSW: Passenger Transport Authorisation (PTA)
• Victoria: Commercial Passenger Vehicle (CPV) accreditation
• Queensland: Driver Authorisation
• South Australia: General Passenger Transport Accreditation
• Western Australia: PTD authorisation
• ACT: Public Vehicle Licence

The process typically includes a police check, medical assessment, and a small fee. Working holiday makers can apply for these authorisations, but the rules are state-specific and can change.

What is the GST rule that catches most rideshare drivers?

For ordinary ABN work, GST registration is only required once turnover passes $75,000 per year. For rideshare driving specifically, GST registration is required from the first dollar of fare income. This rule covers:

• Uber rides (passenger transport)
• Ola, Didi, and other rideshare platforms
• Any passenger transport for a fare

The rule does not apply to:

• Uber Eats and other food delivery (these follow the standard $75,000 threshold - see our article on Uber Eats delivery)
• Logistics or parcel delivery (also follow the standard threshold)

If a driver does both rideshare and food delivery, the rideshare GST rule applies to all income from the first dollar.

What does GST registration mean in practice?

Once registered for GST, the rideshare driver must:

• Add GST (1/11th of the fare) to every fare
• Lodge a quarterly Business Activity Statement (BAS) with the ATO
• Remit the GST collected to the ATO each quarter
• Claim GST credits on business expenses (fuel, services, parts, vehicle finance)

In practice for rideshare, the GST is built into the fare paid by the passenger, so the driver does not "add" GST to a quoted price. The platform reports the gross fare; the driver is responsible for remitting 1/11th to the ATO.

The net cost of GST after credits is typically 5% to 8% of fare income for an active rideshare driver, because most of the GST collected on fares is offset by GST credits on fuel and vehicle costs.

What about quarterly BAS deadlines?

Business Activity Statements are due quarterly:

• Quarter 1 (July to September): due 28 October
• Quarter 2 (October to December): due 28 February
• Quarter 3 (January to March): due 28 April
• Quarter 4 (April to June): due 28 July

Lodgement through a registered tax agent typically extends the deadline by 4 weeks. Missing a BAS lodgement triggers Failure to Lodge penalties similar to those for late tax returns. See our article on late tax return penalties for the framework.

What deductions can rideshare drivers claim?

Rideshare generates significant work-related deductions:

• Vehicle running costs: fuel, oil, services, repairs, tyres
• Vehicle finance interest (the work-related portion)
• Registration and CTP insurance (the work-related portion)
• Comprehensive insurance (the work-related portion)
• Vehicle depreciation (or rental cost if leased)
• Tolls and parking incurred during work
• Mobile phone: the work-related percentage of the bill plus device
• Phone holder, dash cam, in-car accessories
• Cleaning of the vehicle
• Platform service fees taken by Uber/Ola/Didi
• Driver authorisation fees

The two methods for vehicle deductions are cents-per-kilometre (capped at 5,000 km per car per year) and logbook (no cap, requires a 12-week logbook). For full-time rideshare drivers, the logbook method almost always gives a larger deduction. See our article on vehicle expenses and logbooks for the detail.

A full-time rideshare driver can have $20,000 to $40,000 of legitimate vehicle and equipment deductions per year. Without proper records and the right method, this is left on the table.

How does our service support rideshare drivers?

For working holiday makers driving rideshare, our team:

• Registers your ABN with the correct rideshare business activity codes
• Registers you for GST from the start
• Lodges quarterly BAS through our tax agent portal
• Reconciles platform statements with the ATO data feed
• Identifies every legitimate work-related deduction (vehicle, equipment, fees)
• Calculates net GST liability with credits properly captured
• Lodges the tax return with the full picture

Rideshare is the most tax-heavy gig economy work for working holiday makers, and the difference between proper handling and going it alone can be thousands of dollars in penalties, missed credits, and over-paid tax. Get in touch with our team before you start driving (or as early as possible if you have already started) to set up the structure correctly.