I thought GST only kicked in above $75,000?

That's the general ABN rule, and it still applies to food-delivery-only work. Rideshare (driving passengers) is specifically excluded from that threshold, GST applies from the first dollar because the ATO classes it as taxi travel.

Does this apply to Uber Eats too?

No. Delivering food is not taxi travel, so it follows the normal $75,000 threshold. Only carrying passengers (Uber, DiDi, Ola) triggers GST from the first dollar.

Français

ABN

Rideshare and GST: registered from the first dollar, not $75,000

Updated 2026-07-29 · Reviewed by Eric, Hello June founder

For most ABN income, you only register for GST once your turnover passes $75,000, and plenty of backpackers never get near that. Rideshare driving breaks that rule. The ATO treats driving passengers for Uber, DiDi or Ola as "taxi travel", and taxi travel has always required GST registration from the first dollar earned, no threshold, no grace period.

Rideshare: GST from day one

If you drive passengers, you must be registered for GST before your first paid trip, even if you expect to earn a few hundred dollars total. In practice that means adding 1/11th of every fare to your BAS as GST owed, on top of income tax at tax time.

Do both rideshare AND food delivery on the same ABN? The rideshare income drags the whole ABN into GST registration from the first dollar, because GST registration applies to your ABN as a whole, not per app. There's no way to keep the delivery income GST-free once you also drive.

Food delivery only: the normal $75,000 rule

Delivering for Uber Eats, DoorDash or Menulog without ever driving passengers follows the standard ABN rule: GST registration is optional below $75,000 turnover, and most backpackers doing delivery-only never cross it in a working holiday.

How to register

Get your ABN first if you don't have one, free at abr.gov.au.
Add GST registration at the same time if you're driving rideshare from day one (there's a GST question in the ABN application itself), or add it afterwards via your ATO online services if you start rideshare later.
Once registered, every fare must include GST, and you lodge a BAS (quarterly, usually) to report and pay it.

FAQ

I thought GST only kicked in above $75,000?: That's the general ABN rule, and it still applies to food-delivery-only work. Rideshare (driving passengers) is specifically excluded from that threshold, GST applies from the first dollar because the ATO classes it as taxi travel.
Does this apply to Uber Eats too?: No. Delivering food is not taxi travel, so it follows the normal $75,000 threshold. Only carrying passengers (Uber, DiDi, Ola) triggers GST from the first dollar.

Let June do the maths for you

Import your payslips and bank statement: June finds your deductions, estimates your refund, and tells you what goes in which myTax box. Free on screen.

Start free

General information to help you find your way, not personalised tax advice. For your exact situation, refer to the ATO (ato.gov.au) or a registered tax agent.