Audience: Uber drivers and other ride-sourcing drivers operating in Australia.
Scope note: Ride-sourcing has extra tax rules. Drivers generally need an ABN and GST registration from the first trip, regardless of turnover.
Intro
Uber drivers are not just dealing with income tax. In Australia, ride-sourcing has special GST rules, so your Phase 1 content needs to mention both deductions and compliance basics. The ATO also expects you to apportion expenses properly. If a car or phone is partly private and partly for ride-sourcing, only the ride-sourcing portion is claimable.
Common deductions
- Ride-sourcing platform commissions and service fees.
- Fuel, servicing, cleaning, registration, insurance and other vehicle running costs to the deductible business-use extent.
- Tolls, parking and airport fees connected to ride-sourcing trips.
- Phone costs used for the app, navigation, passenger contact and trip management.
- Accessories used for the business such as phone mounts, charging cables and seat covers if they are genuinely for the ride-sourcing activity.
Industry-specific deductions
- GST credits on eligible business purchases if you are properly registered and hold the right tax invoices.
- Vehicle depreciation or other car deduction methods depending on your setup and records.
- Water, mints or low-cost passenger amenities where they are part of the service rather than personal consumption.
- Accounting or BAS preparation fees linked to managing GST and business reporting.
Hidden deductions
- A share of data plans and internet costs used to run the driver app and business communication.
- Bank fees attached to the business account used for ride-sourcing income.
- Bookkeeping apps and mileage or logbook tools.
- Home admin costs for BAS work, invoicing or business records where the rules allow it.
What you can’t claim
- Private trips or the private-use portion of your vehicle.
- Fuel tax credits for fuels used in light vehicles travelling on public roads.
- Private meals while waiting for jobs.
- Expenses without records, especially where a tax invoice is required for GST credits.
- Fines, speeding penalties or parking infringements.
Tips to maximise your return
- Register correctly before you start because the GST rule for ride-sourcing is stricter than the normal $75,000 turnover threshold.
- Keep platform statements, fuel receipts and a clear record of business versus private travel.
- Do not mix personal and ride-sourcing purchases if you can avoid it. A separate card or account makes BAS and tax time easier.
- Use the myDeductions tool or another system throughout the year so you are not rebuilding records from app history alone.
FAQ
Do Uber drivers need to register for GST in Australia?
Generally yes. Ride-sourcing drivers need an ABN and GST registration before they start or within the required timeframe, even if turnover is below the usual threshold.
Can Uber drivers claim fuel and servicing?
Yes, to the deductible business-use extent. Private travel must be excluded.
Can I claim fuel tax credits for Uber driving?
No, the ATO says fuels used in light vehicles travelling on public roads, including for ride-sourcing, are not eligible for fuel tax credits.
Primary sources
- ATO ride-sourcing overview: https://www.ato.gov.au/businesses-and-organisations/income-deductions-and-concessions/sharing-economy-and-tax/in-detail/ride-sourcing-what-you-need-to-know
- ATO registrations for ride-sourcing: https://www.ato.gov.au/businesses-and-organisations/income-deductions-and-concessions/sharing-economy-and-tax/ride-sourcing/registrations
- ATO income and deductions for ride-sourcing: https://www.ato.gov.au/businesses-and-organisations/income-deductions-and-concessions/sharing-economy-and-tax/ride-sourcing/income-and-deductions-for-ride-sourcing?anchor=Claimingdeductions
- ATO reporting and paying GST for ride-sourcing: https://www.ato.gov.au/businesses-and-organisations/income-deductions-and-concessions/sharing-economy-and-tax/ride-sourcing/reporting-and-paying-gst
General information only. Reviewed against ATO guidance accessed on 20 March 2026.
Related guides
If you want to compare similar claim categories, these guides are a useful next step: