Quick Answer
Do Uber, delivery and rideshare drivers need to lodge a tax return?
Yes, if you earn income through Uber, rideshare, delivery apps or similar platforms, you generally need to declare that income in your Australian tax return. Many drivers are treated as sole traders or contractors, which means you may need to report business income and claim eligible business expenses.
Ride-sourcing drivers who carry passengers also need to understand ABN, GST and BAS obligations. Food delivery drivers may have different GST rules depending on whether they are an employee or contractor and whether their GST turnover reaches the threshold.
Who This Guide Is For
Uber, Delivery and Rideshare Driver Tax Return Guide
This guide is for people earning income from Uber, Uber Eats, DoorDash, Menulog, rideshare apps, delivery platforms, taxi-style driving, courier work, freelance driving or other app-based driving work.
It is also helpful if you searched for Uber Eats tax return Australia, DoorDash tax return Australia, Menulog tax return Australia, ABN income tax return Australia, or tax agent for Uber drivers Australia.
Important:
Tax rules depend on whether you provide ride-sourcing passenger services, food delivery, courier work, employment work, ABN contracting or a combination of these. This guide is general information only.
1. Rideshare vs Food Delivery: Why the Difference Matters
Rideshare and food delivery are often grouped together, but tax and GST obligations can be different. A person driving passengers through ride-sourcing services may have GST obligations from the day they start, while a food delivery contractor may need to consider the GST turnover threshold unless they also provide taxi or ride-sourcing services.
- Ride-sourcing: carrying passengers through apps such as Uber or similar platforms.
- Food delivery: delivering meals or goods through platforms such as Uber Eats, DoorDash or Menulog.
- Mixed work: doing both rideshare and delivery work may create extra GST and record-keeping requirements.
2. Income You Need to Declare
Drivers should include all relevant platform income in their tax return. This can include fares, delivery payments, tips, bonuses, incentives and other amounts received from app-based work.
- Uber or rideshare fares
- Uber Eats, DoorDash, Menulog or food delivery income
- Tips and bonuses
- Referral payments or driver incentives
- Cancellation fees or waiting fees
- Other ABN or contractor income
Keep platform statements, payment summaries, bank records and invoices so your income can be reviewed properly.
3. ABN Income and Sole Trader Tax Return
Many Uber, delivery and rideshare drivers operate as sole traders. This usually means you report your business income and expenses in your individual tax return rather than lodging a separate company tax return.
- Use your individual tax file number when lodging your tax return.
- Report ABN income and business expenses correctly.
- Keep records of platform payments and related expenses.
- Put money aside for tax if no tax is withheld from your platform income.
- Consider PAYG instalments if required later.
4. GST and BAS for Uber and Rideshare Drivers
GST is one of the most important tax issues for rideshare drivers. If you provide ride-sourcing passenger services, GST may apply from the day you start, regardless of how much you earn.
- You may need an Australian Business Number.
- You may need to register for GST from the day you start ride-sourcing.
- GST is calculated on the full fare, not only the net amount paid to you after platform fees.
- You may need to lodge BAS monthly or quarterly.
- You may be able to claim GST credits for eligible business purchases if you have proper tax invoices.
Food delivery contractors should also review GST rules. If you only deliver food or goods and are a contractor, GST registration may depend on your GST turnover. If you also provide ride-sourcing, your GST position may be different.
5. What Can Uber and Delivery Drivers Claim on Tax?
Drivers may be able to claim expenses that directly relate to earning platform income. The expense should be business-related, paid by you, not private, and supported by records.
- Fuel used for business driving
- Vehicle servicing and repairs
- Registration and insurance business-use portion
- Car cleaning related to passenger or delivery work
- Phone and data business-use portion
- Phone holder, charger or work-related accessories
- Platform fees and commissions
- Tolls and parking related to business trips
- Delivery bags or equipment used for work
- Accounting and tax agent fees
You can also read our general guide on
work-related deductions Australia
.
6. Vehicle Expenses and Logbook Records
Vehicle expenses are usually one of the biggest areas for Uber, delivery and rideshare drivers. Because the vehicle is often used for both private and business purposes, you need records to separate business use from private use.
- Keep odometer readings.
- Keep a logbook if using the logbook method.
- Keep fuel, servicing, registration and insurance receipts.
- Record business kilometres and trip purposes.
- Do not claim private driving as business driving.
A proper logbook can help support the business-use percentage of your car expenses.
7. Phone, Internet and App Expenses
Drivers often use their phone for accepting jobs, GPS navigation, customer communication, delivery confirmation, platform apps and payment tracking.
- Keep mobile phone bills.
- Estimate a reasonable business-use percentage.
- Separate private calls and data use from work use.
- Keep receipts for phone holders, chargers or work-related accessories.
- Keep subscriptions or app expense records if used for business.
8. Delivery Driver Tax Deductions Australia
Delivery drivers working through Uber Eats, DoorDash, Menulog or similar platforms should keep records of income, business expenses, vehicle use and app-related costs.
- Delivery platform statements
- Fuel and vehicle expense receipts
- Delivery bag or equipment receipts
- Phone and data records
- Parking or toll records for eligible delivery trips
- Business bank statements
If you are a student doing delivery work, you may also find our
tax return for international students in Australia
guide helpful.
9. Rideshare Driver Tax Return Australia
Rideshare drivers who carry passengers should pay special attention to GST, BAS, ABN, platform commissions, fare income and business-use vehicle records.
- Report gross fare income correctly.
- Track platform fees and commissions.
- Understand GST on the full fare.
- Keep BAS records if registered for GST.
- Keep tax invoices for GST credits where required.
- Keep records of all income and expenses.
Tax Return for Nepali Drivers in Australia
Many Nepali students, workers and migrants in Australia earn income through Uber, delivery apps, rideshare platforms or ABN-based driving work. These tax returns can be more complex than a normal salary-only tax return because of ABN income, GST, BAS, vehicle expenses and platform records.
If you are looking for a tax return for Nepali drivers in Australia or a tax agent for Uber drivers Australia, Hamro Accountant can help you prepare your documents and lodge online.
You can also read our guides for a
Nepali tax agent in Sydney
and a
Nepali tax agent in Melbourne
.
10. Records Uber and Delivery Drivers Should Keep
Good records make your tax return easier and help your tax agent review your claims accurately. Try to keep records throughout the year rather than searching for everything at tax time.
- Platform income statements
- Bank statements showing platform deposits
- Fuel, servicing and vehicle receipts
- Insurance and registration records
- Logbook and odometer readings
- Phone and internet bills
- Delivery bag or equipment receipts
- GST and BAS records, if registered
- Tax invoices for GST credit claims
For a full preparation list, read our
tax return checklist Australia
.
11. Common Driver Tax Return Mistakes to Avoid
Uber, delivery and rideshare driver tax returns can easily go wrong if income, GST or expenses are not recorded properly.
- Declaring only net deposits instead of reviewing gross income and platform fees
- Forgetting tips, bonuses or incentives
- Not registering for GST when required
- Not lodging BAS when registered for GST
- Claiming private vehicle use as business use
- Not keeping a logbook or odometer records
- Claiming expenses without receipts
- Mixing food delivery and rideshare GST rules incorrectly
- Forgetting ABN income from multiple platforms
Quick Uber and Delivery Driver Tax Checklist
Before lodging your 2026 tax return, prepare:
- ABN details
- All platform income statements
- Bank records showing payments received
- Vehicle logbook or business kilometre records
- Fuel, registration, insurance and servicing receipts
- Phone and internet bills
- Delivery equipment receipts
- GST and BAS records, if registered
- Tax invoices for GST credits, if applicable
- Previous tax return details, if relevant
Need Help With Your Uber or Delivery Driver Tax Return?
Hamro Accountant can help Uber drivers, delivery drivers, rideshare drivers, ABN holders and Nepali workers in Australia prepare tax return documents, review eligible deductions, manage GST questions and lodge online.
Start your 2026 tax return online and get professional support for ABN income, GST, BAS and driving-related deductions.