GST Compliance for Uber and Gig Workers in Australia
As a gig worker (Uber driver, Deliveroo rider, freelancer), you often receive payments that include GST if you're registered for GST. It's important to separate the GST portion from your total earnings because GST is not your income — it's money you must pass to the ATO. Use this calculator to quickly extract the GST component from GST-inclusive payments. Formula: Base Amount = Total ÷ 1.10; GST = Total - Base.
FAQ
Q1: Do gig workers need to register for GST?
If your annual turnover from your gig work (or other business activities) is $75,000 or more, you must register for GST. Even if below the threshold, you can voluntarily register, which may allow you to claim GST credits on business expenses (e.g., car expenses, phone, home office). Many full-time gig workers exceed the threshold and are required to register.
Q2: How do I report GST as a gig worker?
If registered for GST, you must:
- Charge 10% GST on your services (so your invoices/quotes are GST-inclusive)
- Keep records of all GST collected (output tax) and GST paid on business purchases (input tax credits)
- Lodge a Business Activity Statement (BAS) quarterly, reporting GST collected minus GST credits, and pay the net amount to ATO
Q3: Can I claim GST on car expenses if I'm a rideshare driver?
Yes, if you're registered for GST, you can claim GST credits on expenses related to your rideshare business, including:
- Fuel (if vehicle used for business) — you may also be eligible for fuel tax credits
- Car maintenance, repairs, registration, insurance (business portion)
- Phone/internet (business portion)
- Home office expenses (if applicable)
Important: Record-keeping is critical. The ATO may audit your GST calculations and claims. Use accounting software (e.g., Xero, QuickBooks Self-Employed) to track GST separately.