A practical guide to tax deductions for Australian gig workers, with plain-English notes on ride-sourcing, record keeping, car costs and contractor-style expenses.
Last reviewed: 22 March 2026
This hub is for Australians earning income through apps, platforms or flexible contract-style work.
It is designed as a plain-English overview page that points you to the right occupation guide and the right ATO topic pages before you act on a claim.
How to use this page: Use it as a broad overview, then move into the closest occupation guide and the relevant support pages before treating any deduction as settled for your own situation.
Quick answer / overview
- Gig workers may be able to claim the business-related share of expenses that directly relate to earning platform or contract income.
- The exact rules depend on the activity. Ride-sourcing, delivery, freelance service work and mixed employee/contractor setups can have different tax and record-keeping requirements.
- The safest approach is to match each claim to the actual income activity, keep records as you go and review the current ATO guidance for that activity.
Common deductions people in this topic may be able to review
- Platform fees, commissions or service charges tied to earning gig income.
- The business-related share of phone, internet, equipment or vehicle costs where those costs are genuinely used to earn the income.
- Accounting, bookkeeping or software costs used to manage the work activity.
- Other direct operating costs connected to the activity, depending on the platform and the way you work.
For the core ATO-style claim tests behind these examples, see How to Claim Tax Deductions in Australia.
What is commonly not deductible
- Private use of a car, phone, internet service or equipment.
- Personal purchases that are not directly tied to earning the gig income.
- Amounts another party reimbursed to you.
- Claims based on guesswork instead of records or a reasonable apportionment method.
Record-keeping requirements
- Keep platform statements, payment summaries, invoices, receipts and bank records.
- If you claim vehicle costs, keep the logbook or other supporting records required for your method.
- Track private versus income-producing use for mixed-use items.
- If GST or BAS obligations apply, keep those records separate and complete.
Use the record-keeping guide if you need the broader checklist behind these points.
Common mistakes
- Thinking a side hustle is too small to need proper records.
- Claiming 100 percent of car or phone costs without apportioning private use.
- Ignoring the extra obligations that apply to ride-sourcing or business-style income.
- Mixing employee expenses and gig expenses together without a clear audit trail.
Frequently asked questions
Are gig workers employees or contractors for tax purposes?
Many gig workers operate more like contractors or sole traders, but the correct answer depends on the actual work arrangement and legal relationship. Check the current ATO guidance if you are unsure.
Can gig workers claim car expenses?
Sometimes, but only for the income-producing share and only where the travel fits the ATO rules for that activity. Record keeping matters.
Do gig workers need stronger records than regular employees?
Often yes, because platform or contract-style work usually needs business-style records, especially where vehicle costs or GST obligations are involved.
Related guides
Closest guides and hubs
- Tax Deductions for Uber Drivers in Australia
- Tax Deductions for Small Business Owners in Australia
- Work-Related Car Expenses in Australia (2026 Guide)
- Record Keeping for Tax Deductions in Australia (2026 Guide)
Support pages
- How to Claim Tax Deductions in Australia (2026 Guide)
- Record Keeping for Tax Deductions in Australia (2026 Guide)
- Employee vs Contractor Tax Deductions in Australia (2026 Guide)
- Editorial Policy
Review note, sources and disclaimer
Reviewed by: Australia Tax Deductions editorial team
Review date: 22 March 2026
Editorial note: This page is a practical overview page that points readers to more specific occupation guides, support pages and official ATO references. It is not personal tax advice.
Methodology: Read the Editorial Policy and Review Methodology pages for how this site checks and updates content.
Primary references
- ATO ride-sourcing
- ATO income and deductions for ride-sourcing
- ATO record keeping for ride-sourcing
- ATO working as an independent contractor
- ATO employee or independent contractor
General educational information only. Tax outcomes depend on your circumstances, records, business structure and the current ATO rules. Check the latest official guidance or speak with a registered tax professional before acting on any deduction claim.