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Star & Associates
Level 1, 58 Pitt Street
Sydney NSW 2000

Uber drivers must register for GST

In Uber B.V. v FC of T, the Federal Court has held that services provided by an Uber driver constituted a supply of “taxi travel” for GST purposes. Accordingly, the driver was required to be registered for GST.

The ATO have advised that ride-sourcing enterprises should:

• keep records

• have an ABN register for GST, regardless of how much they earn

• pay GST on the full fare received from passengers for each trip they provide

• lodge activity statements include income from ride-sourcing in their income tax returns.

Drivers are also entitled to claim income tax deductions and GST credits on expenses apportioned to the ride-sourcing services they have supplied. Further information on the case is included in the GST section below.

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