Yes. If you drive for Uber in Australia, you must register for GST no matter how little you earn. Most small businesses only register once turnover passes $75,000 a year. Rideshare driving is carved out of that rule entirely, so a driver earning $3,000 from Uber has the same registration duty as one earning $80,000.
Why Uber drivers don't get the $75,000 threshold
The carve-out sits in section 144-5 of the GST Act, and it treats rideshare as taxi travel for GST purposes. The policy applies to any platform that carries passengers for a fare, which includes Uber, Ola, and DiDi, from the very first ride. Food delivery through Uber Eats is not covered by this carve-out and follows the ordinary $75,000 threshold instead.
How Uber drivers register
Registration happens through the ATO Business Portal or a registered tax agent, and it comes bundled with getting an Australian Business Number if you don't already have one. Once registered, you file Business Activity Statements on a quarterly or annual cycle and remit the GST collected on fares to the ATO.
What GST registration does for your car-expense claim
Registration is not only a cost. It also unlocks GST credits on fuel, servicing, insurance, and registration, on top of the ordinary income-tax deduction for the same running costs. For most drivers doing meaningful weekly hours, those credits outweigh the GST collected on fares over a full year.
How this interacts with the cents-per-km rate
The cents-per-km method for 2026-27 uses a single 91 cents per kilometre rate, capped at 5,000 business kilometres, and it is already GST-inclusive at the deduction level. Claiming the separate GST credit on fuel and running costs generally requires the logbook method with actual receipts instead, since cents-per-km doesn't itemise the GST component of each expense.
Do part-time Uber drivers still have to register?
Yes. Hours and income don't matter for this carve-out. A driver doing five hours a week still has to register from the first fare.
Does Uber handle the GST on fares automatically?
Uber collects and remits GST on the fare component through the platform once you're registered and have added your ABN to your driver profile. You're still the one responsible for lodging your own BAS and claiming your own credits on expenses.
Sources: A New Tax System (Goods and Services Tax) Act 1999, section 144-5. Australian Taxation Office, GST and the sharing economy. ATO Legislative Instrument LI 2026/19 (F2026L00785), cents-per-kilometre rate for 2026-27. See our full Australian rideshare GST guide.
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