Uber and Rideshare Business Activity Statement (BAS)
If you drive for Uber, DiDi, Ola or another rideshare platform, the ATO treats you as running an enterprise from your very first dollar of ridesharing income – meaning GST registration and BAS lodgement are required regardless of how much you earn, unlike most other small businesses that only need to register for GST once they pass the standard turnover threshold. We help rideshare drivers across Melbourne understand and meet these obligations correctly.
Why Rideshare Drivers Must Register for GST Immediately
The ATO’s ruling on ridesharing means you must register for GST from the day you start driving, even if you expect to earn well under the usual $75,000 GST registration threshold that applies to other businesses. This catches many new drivers by surprise, so it’s worth understanding before you accept your first ride.
Calculating GST on Your Uber Income
GST applies to the full fare charged to the passenger, not just your net earnings after the platform’s commission – meaning your BAS calculation needs to correctly account for GST on gross fares while also claiming GST credits on your eligible business expenses like fuel, vehicle maintenance, and the platform’s service fees.
What You Can Claim as a Rideshare Driver
- A percentage of vehicle running costs – fuel, servicing, insurance, registration – based on your business use percentage
- Platform fees and commissions charged by Uber or other rideshare apps
- Mobile phone and data costs used for the rideshare app
- Car cleaning and presentation costs
- Tolls and parking incurred while working
How Often You Need to Lodge BAS
Most rideshare drivers lodge BAS quarterly, though this can vary based on your overall GST turnover and any other business activities you have. We help you understand which reporting cycle applies and keep your records organised throughout the period.
Keeping Accurate Records
Because BAS calculations depend on accurately separating business and personal vehicle use, and gross fares versus net earnings, good record-keeping from day one makes a significant difference to getting your BAS right and avoiding an ATO review. We can advise on simple systems to track your kilometres and expenses.
Frequently Asked Questions
Do I really need to register for GST even if I only drive part-time?
Yes – the ATO requires all rideshare drivers to register for GST from their first ride, regardless of income level, unlike most other small businesses.
Is GST calculated on the full fare or just my earnings after Uber’s commission?
GST applies to the full fare paid by the passenger, though you can claim GST credits on the platform’s commission and other eligible business expenses.
What expenses can I claim to reduce my BAS liability?
A business-use percentage of vehicle costs, platform fees, phone and data costs, car cleaning, and tolls and parking incurred while driving for rideshare work.
How often do I need to lodge a BAS as a rideshare driver?
Most drivers lodge quarterly, though your specific cycle depends on your overall GST turnover – we help confirm which applies to you.
What records do I need to keep for my BAS?
A logbook or app-based record separating business and personal vehicle use, fuel and expense receipts, and platform statements showing gross fares and fees.
How much does BAS preparation cost for rideshare drivers?
Cost depends on the volume of your driving activity and how organised your records are. We agree a fixed fee upfront.
Related BAS & Business Services
Not driving for Uber but still need to lodge? See our general business activity statement guide, or lodge quickly online via our online BAS lodgement service.
Wondering how much rideshare BAS lodgement costs, how often it’s due for Uber drivers, or what our GST checklist for rideshare income covers? Ask our Melbourne team.