Rideshare and delivery drivers: ABN, GST, BAS and car costs

At a glance

Do I need an ABN?

Rideshare drivers do: you must have an ABN to register for GST. For delivery work, check the ATO's page on providing services through a platform for your situation.

Source: ATO, ride-sourcing registrations · checked 28 Oct 2026

GST

Rideshare counts as taxi travel for GST. The usual $75,000 turnover threshold does not apply, so you register for GST before your first trip. GST applies to the full fare, and you choose to report monthly or quarterly. You cannot choose annual reporting.

Source: ATO, ride-sourcing registrations · ATO, ride-sourcing: reporting and paying GST · checked 28 Oct 2026

BAS

Once you are registered you report and pay the GST you collected on a business activity statement (BAS), and can claim GST credits for business purchases. Kestly shows your trips and receipts; it does not lodge your BAS.

Source: ATO, ride-sourcing: reporting and paying GST · checked 28 Oct 2026

Car costs

For a car you can use cents per kilometre (up to 5,000 business km per car, 91 cents for 2026–27) or the logbook method. Vehicles that are not cars use the actual costs method.

Only business kilometres count, and it depends on the purpose of the trip. In the ATO's examples, with the app on during your commute only the kilometres from accepting a job to drop-off count, while driving around only to find fares counts in full.

Source: ATO, motor vehicle expense calculation methods · ATO, income and deductions for ride-sourcing · checked 28 Oct 2026

Source: ATO, cents per kilometre rates · FY 2026–27 · checked 27 Oct 2026

Records

The ATO lists platform statements showing your income, receipts for expenses you claim, and logbooks and odometer readings. It says to keep records for 5 years after you lodge your tax return.

Source: ATO, ride-sourcing record keeping · ATO, income and deductions for ride-sourcing · checked 28 Oct 2026

Delivery drivers

The ATO lists delivery and courier services, such as food delivery, as sharing-economy activities. What you earn is assessable income that goes in your tax return. Whether you need to register for GST depends on how you are engaged and your turnover, so check the ATO pages or ask a registered tax agent before you decide.

Source: ATO, types of activities in the sharing economy · ATO, providing services through a platform · ATO, how GST works · checked 28 Oct 2026

Common questions