Uber rideshare drivers in Australia must register for GST from their very first day and first dollar earned, regardless of total income.
$75,000 threshold: Unlike normal sole traders, rideshare is legally classified as taxi travel.

You must hold an ABN and be GST-registered before accepting your first trip.

Uber Eats exception: Pure food delivery follows the standard $75,000 threshold, but doing both requires immediate GST registration.
Collecting and Remitting GSTOnce registered, you must account for GST on all gross fares generated through the platform.
1/11th calculation: GST equals one-eleventh of your gross passenger fare.
Platform handling: Uber automatically adds and collects GST on passenger fares on your behalf.
BAS lodgement: You must lodge Business Activity Statements (BAS) with the ATO, usually on a quarterly schedule.

Claiming GST CreditsYou can offset the GST you owe by claiming GST credits (input tax credits) on legitimate business-related expenses.

Operating costs: Reclaim 1/11th of the GST included in fuel, tolls, car maintenance, and phone bills.
Platform fees: Claim credits on Uber’s service and booking fees.
Car purchase caps: GST credits on vehicle purchases are capped based on the luxury car depreciation limit.

Step-by-Step Action Plan Setup Phase (Before First Trip)Apply for an ABN online via the Australian Business Register.Tick the GST registration box with a start date matching your first intended driving day.Update your Uber Driver Dashboard with your ABN and GST-registered status.

Ongoing Management (Quarterly)Set aside roughly 11% of your gross weekly payouts into a separate tax buffer account.Download your official Uber Tax Summary from your driver portal at the end of each BAS period.Lodge your BAS via the ATO online services or a linked tax partner like Airtax to report sales and claim input credits.