ABN and GST registration for rideshare drivers in Australia

Registering for an ABN and GST is mandatory for rideshare drivers in Australia — and unlike most sole traders, there is no $75,000 threshold. You must register before your first Uber or DiDi trip.

Most new drivers delay this part.

They figure they'll sort out the paperwork once they've done a few trips and decided rideshare is actually worth it.

That's the wrong approach, and it can create real problems that are genuinely difficult to fix later.

Your ABN and GST registration aren't admin you do eventually. They're things you do before your first trip. Here's why, and exactly what's involved.

What is an ABN and why do rideshare drivers need one?

An Australian Business Number is an 11-digit identifier that tells the government, your clients, and other businesses that you're operating legitimately. When you drive for Uber or DiDi, you are running a business, and every Australian business needs an ABN.

Without one, the platforms are required to withhold 47% of your earnings. That's not a typo. Nearly half your income, withheld, because you haven't completed a free registration.

Registering for an ABN is free and takes about 15 minutes through the Australian Business Register at abr.gov.au. You'll need your tax file number and some basic personal details.

Your start date matters. When you register, you'll be asked for your business start date. This is the date you began, or intend to begin, your rideshare activity. Use the date of your first platform registration or your first trip, whichever comes first. Keep documentation of this date, as it affects what you can include in your records and from when.

GST registration for rideshare drivers — the rule that's different

Here's where rideshare is different from most other sole trader work.

In Australia, most small businesses don't need to register for GST until they earn $75,000 or more per year. If you're a tradie, a freelancer, or a delivery driver, that threshold applies to you.

Rideshare is different.

If you carry passengers through Uber or DiDi, you must register for GST from your very first dollar of income. There is no threshold. One trip, and GST registration is legally required.

This distinction matters. If you only deliver food or parcels and never carry passengers, you are subject to the standard threshold like most other businesses. But the moment you carry a single passenger, the rideshare rule applies. If you do both, the rideshare rule overrides everything.

When in doubt, speak with a registered tax agent before you start.

How GST works for Uber and DiDi drivers

GST is a 10% tax on most goods and services in Australia. As a registered rideshare driver, you are effectively collecting GST on every fare. It's built into the price your passenger pays.

The simple version:

GST collected on your fares, minus GST you've paid on your business expenses, equals what you owe the ATO each quarter.

If you spend money on petrol, car servicing, or your phone plan for work, the GST component of those expenses becomes a credit you can offset against what you owe. This is called an input tax credit.

Your registered BAS agent handles the actual calculation and lodgement. What you need to do is keep organised records so they have accurate numbers to work with. That's exactly what NetRide PRO is built for.

Your BAS — quarterly due dates for rideshare drivers

A Business Activity Statement is the form you use to report and pay your GST to the ATO. Most rideshare drivers lodge quarterly.

Missing a BAS lodgement attracts penalties and interest. Put these dates in your calendar now and make sure your records are organised before each one comes around. Not the night before.

Income tax vs GST — two separate obligations

GST is not the same as income tax. They're two separate obligations.

GST is paid quarterly through your BAS. Income tax is paid annually through your tax return, based on your profit for the financial year, your total income minus your legitimate business expenses.

You'll also need to consider PAYG instalments once your income reaches a certain level. The ATO will notify you when this applies. Your registered tax agent can explain how this works for your situation.

The key point: the income that hits your bank account from the platforms is not your take-home pay. It's gross income. Tax still needs to come out of it, and nobody is doing that for you automatically.

How to register your ABN and GST — step by step

1. Register your ABN at abr.gov.au (free, takes about 15 minutes)
2. Register for GST through myGov or the ATO's Business Portal. Do this at the same time as your ABN if you're driving rideshare.
3. Set up a separate bank account for your rideshare income. It keeps your records clean and makes BAS time much simpler.
4. Start tracking your income and expenses from day one: every trip, every receipt.
5. Find a registered BAS agent or tax agent before your first quarter is up. Don't wait until lodgement day.

What your BAS agent handles — and what you need to provide

You don't need to calculate your exact GST liability. You don't need to fill in your BAS yourself. You don't need to figure out which expenses qualify for input tax credits.

That's what a registered BAS agent or tax agent is for.

What you do need to do is keep organised records so they can do their job accurately and efficiently. Messy records cost you money, either in missed credits, agent time, or both.

NetRide PRO organises your income and expense records each quarter so that when your BAS is due, your numbers are ready to hand straight to your agent.