How is GST on Uber Fares and Fees Calculated?


One of the most common questions we receive from Uber drivers is about how GST on Uber Income and GST on Uber Fees works. To make things even more confusing, Uber have changed their legal structure effective from the 1st of December 2017, which in turn changes the way GST on Uber’s Service Fee is calculated. In this article we’ll explain how the ATO charges GST on your Uber fares and Uber fees. 


Steering Wheel Driver



Two Transactions

Uber structure their contracts and service agreements so that for every ride there are two separate transactions:


  • You provide a ride to a rider
  • The rider pays you for the ride
  • Even though the money is collected by Uber on your behalf, it is still YOUR business income

Uber Service Fee

  • Uber provide an app and payment system
  • You pay a fee to Uber to use this
  • This is a business expense to you

Of course from your perspective this is all one transaction. Uber make things more convenient for everyone by collecting the fare from the rider on your behalf, deducting their fee automatically, and depositing the net difference into your bank account. But legally, and in the eyes of the ATO, two separate transactions occurred, and this is how it must be declared in your BAS and Tax Return.

Let’s look at these transactions and their GST implications in more detail.



The first transaction is the Fare. This is a transaction directly between you and your rider. It includes all amounts paid by the rider, such as Split Fare Fees, Airport Fees, City Fees and Booking Fees. Even though you pass the Split Fare Fees, City Fees and Booking Fees on to Uber, you still have to declare two separate transactions. You declare the amounts received from the rider as income, and then claim the payment to Uber as a deduction to cancel out the income.  

Your income also includes Miscellaneous Payments from Uber, for example referral fees for referring another driver.

Under Australian tax law, Uber drivers are required to be registered for GST. As a GST-registered business owner, you are required to pay 1/11th of your gross income to the ATO as GST.   This means you must pay GST on all amounts you receive from your passenger or from Uber.  

Here’s an example:



  • Gross Fare – $110.00
  • Airport Fee – $4.40
  • Booking Fee – $2.20
  • Referral Payment – $33.00

Total Income = $149.60


GST on Income:

  • GST on Gross Fare – $10.00
  • GST on Airport Fee – $0.40
  • GST on Booking Fee – $0.20
  • GST on Referral Payment – $3.00

Total GST Payable = $13.60


Uber Service Fee

If you read the Uber Service Agreement (see point 2) you’ll see the following (edited for clarity):

The Services (provided by Uber) constitute a technology platform that enables users of Uber’s mobile applications or websites … to arrange and schedule transportation and/or logistics services with … independent third party transportation providers…. You acknowledge that Uber does not provide transportation or logistics services or function as a transportation carrier…

Essentially this means that Uber is just an app/service used by your business. Uber connect you with riders, set the price and collect payment on your behalf, and in exchange they charge you a fee, usually 27.5%.  This fee is an expense to your business which you can claim GST and claim a tax deduction for, just like you claim for your fuel or phone bill. 


Changes from 1 December 2017

Prior to 1 December 2017, Uber traded through a foreign company. Since they were not an Australian company, they were not registered for GST. This meant they did not charge you GST on their 25% service fee, which in turn meant there was no GST for you to claim back as you didn’t pay any in the first place.  

Effective from 1 December 2017 Uber changed to an Australian GST-registered company. This means they now charge GST on top of their 25% service fee (i.e. they charge 27.5%). You can then claim this GST back on your BAS.  So from your perspective there is no difference to your out of pocket cost, your net fee after claiming back the GST is still 25%, just as before.


Other Fees

You will also pay to Uber any Split Fare Fees, City Fees (if they apply in your city) and Booking Fees you collected from your rider on Uber’s behalf (they deduct these automatically). You can claim the GST back on these too, just like the Service Fees. As mentioned before, even though they cancel out to zero, we have to declare both sides of this transaction separately, the fee you receive from the rider as income and the payment back to Uber as an expense.

Depending on where you live, you may incur Tolls or Airport Fees as part of giving a ride, which are of course a deductible expense. Uber automatically charges your rider a fee to compensate you, which is income to you (as mentioned above).  So again the income and expense cancel each other out, but they still have to be reported separately.

Here is an example of the GST on the various fees and expenses, continued from our example above:



  • Uber Service Fee (paid to Uber) – $30.25
  • Airport Fee (you paid at the airport) – $4.40
  • Booking Fee (paid to Uber) – $2.20

Total Expenses = $36.85


GST on Expenses:

  • GST on Uber Service Fee – $2.75
  • GST on Airport Fee – $0.40
  • GST on Booking Fee – $0.20

Total GST Claimable = $3.35


GST Calculation Summary

Let’s put the above figures together to calculate the Net GST bill for our example:

  • Total Income = $149.60 / 11 = $13.60
  • Total Expenses = $36.85 / 11 = $3.35

Net GST Payable = $13.60 – $3.35 = $10.25

Of course you can then also claim the GST on any other business expenses, such as fuel, mobile phone and mints, to reduce your GST bill further.


Preparing your October-December 2017 BAS

Given that Uber changed their GST status partway through the December 2017 quarter, extra care is required when preparing your December 17 BAS.

  • If you lodge yourself – you can claim GST on your Uber Service Fees, Split Fare Fees, City Fees and Booking Fees from 1st December onwards. The easiest way to do this is to refer to your December Monthly Uber Summary for the fees charged in that month alone.  From the March 2018 quarter onwards you can claim GST on all Uber Fees. 
  • If you lodge through DriveTax – we will ask you to provide your Monthly Uber Summaries to us when you submit your Express BAS, and we’ll calculate the correct GST for you. You can download these from your Uber account under ‘Tax Summaries’. We’ll update the instructions in our Express BAS form to make it easy for you.  



I hope this provides some clearer information on the tax implications of the December 17 changes, and some clarity around GST on Uber income and expenses going forwards.

Questions? Thoughts? Feel free to comment below, however please note we can only answer general tax questions, we cannot provide personal tax advice here.  If you would like to discuss how GST impacts you, please book a consultation by following the link in the top right corner of our home page; consultations are $99 per half hour.

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The information in this article is general in nature and does not take into account your personal circumstances. If you’d like to know how this article applies to you, please contact us to arrange a consultation, or talk to your accountant. 

By | 2019-05-19T06:11:02+00:00 January 17th, 2018|Tax|82 Comments

About the Author:

Hi, I'm Jess. I'm a CPA Accountant and Registered Tax Agent, and I specialise in tax preparation and advice for Uber drivers. As a regular rider in Melbourne, I’ve chatted to many drivers who are facing their first ABN tax return, are confused about their tax obligations, or aren’t sure what to do at tax time. I'm on a mission to relieve the confusion and build a go-to service for Uber drivers across Australia.


  1. Ash January 18, 2018 at 10:04 pm - Reply

    Hi Jess,

    Excellent post !! As a bookkeeper I have found that for numerous transactions, the UBER Partner Invoices do not always match with the deduction amounts shown in the Pay Statements of the same period. What’s more confusing is that on their invoices – starting back from July 2017 – although they do not have ABN on them (being a non-Australian entity), the amount of GST is clearly shown on their Partner Invoices. What you mentioned in your post is clearly what we all must follow – not claim the GST credit on UBER-expenses before December 2017. But instinctively, if we follow the invoice issued by UBER as a source document, nothing makes any sense with regard to GST and it can be quite frustrating ! Let’s not even talk about their ‘Tax Summary’.

    But thanks for the clarification on your blog Jess – UBER can get really confusing !!

    • Jess January 18, 2018 at 10:15 pm - Reply

      Hi Ash, Thanks for the great feedback! I completely agree, software bookkeeping for Uber is a nightmare. I’m working on a blog post to explain how to handle this, so stay tuned. In the meantime, I recommend using a clearing account for bank deposits received form Uber, and then allocating the clearing account based on the Uber monthly summary, far easier! More detail to come soon =) – Jess

  2. Ash January 18, 2018 at 10:33 pm - Reply

    Great !! Thanks for the tip Jess !! And yes, eagerly looking forward to the new post :). Cheers !!

  3. Deb January 19, 2018 at 1:38 am - Reply

    Hi Jess, why are referral fees now inclusive of GST?

    • Jess January 19, 2018 at 1:44 am - Reply

      Hi Deb, This is because Uber are now conducting their referral program via their Australian company, which means that the transaction is ‘connected with Australia’. Assuming that you are GST-registered, all of your income that is connected with Australia is subject to GST. I hope this explains it! – Jess

  4. Michelle January 20, 2018 at 7:50 am - Reply

    How do I calculate petrol expenses? Mobile phone expenses? Cleaning expenses?
    R we allowed to claim insurance? Registration?

    • Jess January 22, 2018 at 12:33 am - Reply

      Hi Michelle, our blog post on Tax Deductions for Uber Drivers will answer your question! – Jess

      • Alex January 30, 2018 at 2:51 pm - Reply

        going on from that, what about the gst on those things? Given we can only claim a portion of those expenses depending on work/personal use of your car, do you also need to calculate the portion of GST related to work use in the same manner?

        • Jess January 30, 2018 at 6:02 pm - Reply

          Hi Alex, I’m not sure I understand your question. You can claim 100% of the GST on Uber Service Fees and the other fees mentioned above. The only expenses you have to apportion by percentage are car expenses, and phone, internet and other part-business part-private use expenses. – Jess

          • Alex February 2, 2018 at 2:41 am

            Sorry I mean for example petrol has GST on it. But given you’re not just using your vehicle for work only you can only claim part of the cost of the petrol as an expense. Does that mean you also need to do the same calculation for the GST charged on the petrol when calculating how much GST you owe?

          • Jess February 2, 2018 at 5:57 pm

            Hi Alex, that’s right, you can only claim a percentage of the GST back. As an example, lets say you pay $110 for fuel, and you have a logbook showing you use your car 60% for Uber. So you can claim the GST $10 x 60% = $6 on your BAS. Then in your end of year tax return you can claim a tax deduction for $100 x 60% = $60. I hope that explains it! – Jess

  5. Jamyang Tenzin January 20, 2018 at 1:06 pm - Reply

    Hi Jess,

    I am delivering Uber eats by bicycle, so do I need to pay tax as well?.


  6. VIKASH VINOD CHAND February 1, 2018 at 9:46 am - Reply

    Hi, I understand the GST part but can someone tell me whether UBER Drivers are also required to pay marginal tax rate of 35% on all their earnings?

    • Jess February 1, 2018 at 2:29 pm - Reply

      Hi Vikash, every person in Australia is required to pay income tax on their taxable income at their marginal tax rate. Uber drivers are no different! But remember your marginal tax rate may not be 35%, your rate varies according to your total taxable income from all sources. You can read more here. – Jess

  7. Mary February 9, 2018 at 11:18 am - Reply

    Hi Jess,
    Thanks so much for sharing your knowledge about ride-sharing GST-related info. I always refer to your blog when I find new things on the Uber tax summary 🙂
    Could you please let me know if the top-up bonuses for TAXIFY classified as GST-free? This is not being paid by the rider so I’m thinking this shoildn’t be included in the gross sales for the conputation of GST?
    Thanks in advance.


    • Jess February 10, 2018 at 2:43 pm - Reply

      Hi Mary, great question. This depends on two things. If you are GST registered, and you receive income in direct connection to service that was performed in Australia (i.e. it was directly connected to a providing a ride) then that will be subject to GST regardless of whether the person/entity who paid it to you was registered for GST or not. If it was not connected to a ride, such as a bonus for referring another driver, THEN it will depend on whether they are connected with Australia or not. I haven’t had the opportunity to view any of their contracts or service agreements, so I don’t know if this is the case, but I hope this information is helpful! – Jess

  8. Nadia Panteleeva February 13, 2018 at 2:37 pm - Reply

    How to calculate business percentage for mobile data use ?
    Which income document from Uber to follow: weekly payment statement or monthly Tax Summary? Why do they give different numbers?

    • Jess February 13, 2018 at 3:39 pm - Reply

      Hi Nadia,
      Mobile use is confusing to calculate a percentage for, because there are a number of ways to calculate that might be different to each other, such as percentage of calls (lower for Uber), percentage of data (very high for Uber), or percentage of overall active phone use etc. The ATO doesn’t specify, but I recommend going by overall active use. In other words, of the time your phone is actively in use (phone calls, Uber app, private use, social media etc) what percentage is Uber vs private.
      The difference between Uber weekly and monthly figures is partly because the monthly summary doesn’t show that some of the income items are then deducted out again, so you need to do further calculations to reach your net payment. Also, the timing doesn’t line up, for example a month from the 1st to the 31st may actually be from a Monday to a Thursday, so four and a half weeks, so it won’t match just the four weekly statements.
      – Jess

  9. Jonathan February 27, 2018 at 12:27 am - Reply

    Hi Jess,

    I believe yours to be the most comprehensive and accessible online essay in respect of the Uber taxation nightmare.

    What is striking, however, in the myriad of forums and ‘advice’ columns (and I include the ATO’s pathetic explanations on their own website) is that Uber ‘driver-partners’ are among the lowest paid of any of the so-called ‘gig’ economy. Indeed, I would go far as to suggest that we (Uber drivers) rate amongst the lowest of most rates of pay in any commercial sector within Australia.

    I make this point because our income attracts a most regressive tax that eats into our meagre hourly rate (I do not include ‘surge’ rates in my calculations of any averaging) regardless of whether or not any of the GST payments are reversed as inputs.

    From the point of view of an income derived, f I use your above calculation for GST payments and inputs for the upcoming quarter of March 2018 it would show a very sorry state of affairs: my fare net fare (as you say) was $121.50 – all other fess and expenses you quote have no relevance to my actual earned income reflected in my personal income return.

    On a net fare of $121.50 I must declare a GST payment (that is: after all fees and expenses have been deducted) of $10.50.
    From this amount I am allowed a further input of GST I have paid that were included in sundry expenses as you point out.

    I can extrapolate this further by averaging my last three BAS statements with all my own expenses and by breaking this further can show how much I have actually earned on my net fare of $121.50.

    From the three quarters to Dec 2017 the amount to be paid to the ATO for GST purposes is a total, net, of $1477.00 or $38 per week. My average earnings for the same period amount to just $410.00 per week. Once I deduct $38 for GST I am left with a very sorry $372.

    I certainly do understand that I am also able to claim further expenses at the end of the year – such as motor vehicle depreciation and other work-related deductions. But this does not help on a weekly basis, especially given that my earnings falls well short of the minimum wage.

    Indeed, factoring in the average hourly rate that an Uber driver can expect to earn (which I have calculated at an average of $23 on a good week without any surges), then one can only surmise that the ATO have not really done much to understand the struggles of those working in the ‘gig’ economy in the 21st Century but would rather rely on outdated legislation that defined the income of Taxi drivers in another era.

    Kind regards

    • Jess February 27, 2018 at 9:00 pm - Reply

      Hi Jonathan, I appreciate where you’re coming from. There’s no doubt that Uber drivers earn well below the minimum wage once car running costs and income taxes are taken into account. However Uber provides a unique flexibility in working hours that employment jobs usually cannot. It’s up to each individual driver to decide for themselves whether the trade-off between flexibility and hourly rate is worthwhile for them in the long run. By the way if you happen to read this in time, the ABC’s 7:30 report is doing a story on exactly this issue either tonight (Wed 28th Feb 17) or in the coming days, be sure to check it out. – Jess

  10. mohammed March 20, 2018 at 1:10 am - Reply

    can i claim gst for utilities, car servicing?

  11. Shaun March 25, 2018 at 11:37 am - Reply

    Hi Jess,

    If I earn $110 from a trip after deducting the uber fees ($110 is what uber will pay me at the end of the week) I understand that I have to pay $10 GST. Let’s say the uber fee for that trip was $25. Therefore my actual income is 110+25= 135. and should pay $12.27 GST. Then again my expense is $25 and GST deductible is $2.27. Therefore the 25 can be ignored completely except in the tax return where I can claim that 25 as an expense.

    is this idea correct? if not please explain.

    • Jess March 25, 2018 at 5:29 pm - Reply

      Hi Shaun, your question is a little confusing. I think what you’re asking is whether you can just look at the net deposited into your bank account to work out the GST as a quicker and easier way to work it out, because the Uber Fee is added into the gross fares and then cancelled out by claiming a deduction? The answer to this is no. The ATO requires us to report the whole Gross Fare in the ‘Sales’ section of your BAS and pay GST on that, and then in the ‘Expenses’ section you enter the Uber Fee and claim GST on that as a separate thing. You can’t just cancel them out when completing your BAS, they have to be reported in the correct way.

      I will change your example a little to make it easier. Let’s say Gross Fares of $100 and Uber Fee of $27.50 (incl GST). Your net income in your bank account was $72.50. On your BAS, we would declare $100 of Sales and $9.09 of GST on Sales. Then we would claim $27.50 of Expenses and $2.50 of GST on Expenses. So your GST payable would be $9.09-$2.50 = $6.59. Of course if we did it the easy way and just take your net $72.50 and divide by 11 we get the same result, but the ATO requires us to do it the long way on your BAS. I hope this explains it! – Jess

  12. hima April 20, 2018 at 9:57 am - Reply

    Hi Jess,

    I have got a simple question. I have recently started driving uber and have no log book. Can I just use the km travelled for business shown by Uber, and just use the cents/km method? Like if I travelled 800km in this quarter: 800*0.66=528$.

    Thank in advance.

    • Jess April 20, 2018 at 1:33 pm - Reply

      Hi Hima, for your BAS’s you do not have to keep a full logbook to claim GST credits, you just need to make a reasonable estimate of your business use percentage. The cents per km method cannot be used for BAS’s/GST, it is only for end of year tax. – Jess

  13. Olli April 29, 2018 at 1:47 pm - Reply

    This is a clear example of the calculation method for BAS. It has really helped me out heaps.

    Many thanks


    • Jess April 29, 2018 at 6:11 pm - Reply

      Thanks for the great feedback Olli! – Jess

  14. Kris May 24, 2018 at 11:46 am - Reply

    Hi Jess,

    Oh gosh its confusing..

    I will pay my GST quartley on my BAS

    Any GST credits i may be entitled to can i leave that and do it at tax time along with for example tax deductions for vehicle running costs ?

    kind Regards kris

    • Jess May 24, 2018 at 4:23 pm - Reply

      Hi Kris, no, the only way you can claim GST credits is in the BAS of the quarter when you spent the money. Then the rest of the expense (i.e. the GST-exclusive amount) is claimed on your end of year tax return. – Jess

  15. Arinze May 28, 2018 at 5:54 am - Reply

    Awesome Job Jess…absolutely Brilliant!

    • Jess May 28, 2018 at 6:44 pm - Reply

      Thanks Arinze, much appreciated! – Jess

  16. Bin May 28, 2018 at 8:04 am - Reply

    Hi Jess,

    You mention that after Dec 1, 2017, you can charge gst on these things,

    GST on Uber Service Fee – $2.50
    GST on Airport Fee – $0.40
    GST on Booking Fee – $0.20

    My question is what about if I drove before that date?

    There’s no GST to be charged to the uber service fee, airport fee and booking fee so the whole amount will be a tax deductible expense and not the amount minus the gst?


    • Jess May 28, 2018 at 6:48 pm - Reply

      Hi Bin, prior to 1 Dec 2017 there was no GST on the Uber Service Fee but there was GST on Airport Fees, Booking Fees, Split Fare fees and Tolls. Then after 1 Dec 2017 there was GST on everything.

  17. Jim June 1, 2018 at 5:34 am - Reply

    What a breath of fresh air, having sat all morning trying to correlate individual ride statements, against my Dec 2017 monthly tax statements, whilst I can match the number of rides, the fees, the tolls, the gross fares they show is still out by some 6% !

    Anyway, I’ve asked them to clarify… the main thing is THANK YOU for such a clear and unquestionable explanation which has saved time in my life, as all my BAS from now on will be so much faster.



    • Jess June 1, 2018 at 11:50 am - Reply

      Hi Jim, thanks for the great feedback! Try experimenting with adding/subtracting the booking fees, tolls and other components. Some are added in and then subtracted back out on the monthly summaries, and some are not included at all, it’s just a matter of shuffling until you find the calculation that fits. All the best! – Jess

  18. tony comrie July 20, 2018 at 3:20 am - Reply

    Can someone please advise if there have been changes made to the tax summary sheet for the April – June 2018 Quarter? My accountant has told me that the statement for this quarter does not include GST. He is of view that previously Uber calculated and paid GST for drivers?


    Tony Comrie

    • Jess July 20, 2018 at 3:06 pm - Reply

      Hi Tony, I believe Uber changed the summaries for exactly this reason, because people were mistakenly thinking that Uber were handling the GST for them. This is not true at all, Uber have never paid any GST on your behalf and your accountant is incorrect. The blog post above explains how it works, as an Uber driver you must pay GST on all of your gross income, and you can then claim GST credits for business expenses, including Uber’s fees from 1st Dec onwards. – Jess

  19. Dennis Kavanagh September 4, 2018 at 7:48 am - Reply

    Hello Jess,

    Can you give us a brief guide to how Uber in Victoria is handling the state government levy of $1 plus GST of $0.10 per ride? It seems they are issuing Rider Tax Invoices on the drivers’ behalf which include these amounts but they don’t pay us these amounts but pay the state government. I could go on but I’ll stop there for the moment.


    • Jess September 5, 2018 at 12:05 am - Reply

      Hi Dennis, here’s our guide on how GST works for Uber. I hadn’t heard that Victoria was adding a state government levy, but this does exist in SA where it’s called the ‘City Fee’, and it works exactly the same as the booking fee. It is a charge to the passenger, not the driver. From the ATO’s perspective, you receive the booking fee and the city fee and must declare these as income, but then you hand them on to Uber and therefore claim a deduction. The income and deduction cancel each other our in your BAS and tax return, so you do not pay any income tax or GST. The blog post in the link I just provided explains in more detail. – Jess

  20. Amanda Wolff September 6, 2018 at 4:37 am - Reply

    Excellent article thankyou! I’m a fellow bookkeeper and am looking for clarification on behalf of a client. She used Uber in America and on her credit card statement it says that all payments to Uber over there were actually made to Uber Australia in Australian dollars. She has claimed GST on these payment but I believe they will be GST free as the American drivers would not be registered for GST and the payment is actually going to them… What are your thoughts?

    • Jess September 6, 2018 at 11:35 am - Reply

      Hi Amanda, Thanks for the great feedback. There is definitely no GST on American Uber fares. Each Uber transaction is directly between the rider and the driver, and the drivers will of course not be registered for GST, so no GST will apply. – Jess

  21. Matt September 29, 2018 at 12:23 am - Reply

    What about Ola and BAS?
    Due to all the Ola promos for riders I would imagine a tax summary for BAS could be tricky. Mostly because many Ola receipts show the riders being charged much less than the payment I receive from Ola.
    Is it right that GST is only paid by us on the full fare charged to the rider? For Uber this is always a higher amount than what we are paid not so with many Ola receipts. This means for GST purposes we need to track two things I think:
    1- What the rider was charged
    2-What fees and tax have been paid by Ola already
    Look at this example:
    I was paid 43.10 for the trip but the rider paid only 30.39 of which 0.50 was a booking fee and 3.91 was gst.

    Looking through the Ola receipts this inverse payment where a rider pays less than what I am paid happens often.

    For GST with Ola do I need to look at only what the rider was charged?

    • Jess October 1, 2018 at 8:11 am - Reply

      Hi Matt, so far we’ve found that Ola’s reports are quite unhelpful when it comes to calculating GST. They simply don’t contain the figures required to accurately calculate the GST on rider fares, GST on the bonus/inventive payments Ola pays you, and GST claimable on their fees. Therefore for the time being we’ve given up on trying to declare these separately on the BAS. Instead we are just reporting the net payments received into your bank account from Ola (i.e. fares plus bonus/incentives minus fees), and then calculating 1/11th of this figure as GST. This gives the exact same net outcome than if we separated the income and expense, so there’s no dollar difference to you or to the ATO. The only downside is that the ATO aren’t getting the detailed breakdown they usually require, but they accept that in situations such as this it may not be possible or practical, so as long as the tax outcome is correct it’s not a problem. – Jess

  22. john October 6, 2018 at 12:39 am - Reply

    on your example , you calculate uber fee based on fare exclude GST.
    but actually UBER charge uber fee based on fare include GST.

    • Jess October 6, 2018 at 11:08 am - Reply

      Hi John, you are absolutely right, excuse my fat fingers on the calculator! I’ve updated this now. Let me know if you have any questions! – Jess

  23. Daniel October 31, 2018 at 7:03 am - Reply

    hi Jess my name is Daniel and I was hoping you can give me advice on few questions
    What I should use for calculating GST paied to ATO. From uber monthly statement the –gross uber ride fee– or the —total —where total in my undrstanding stand for (gross u. r. f. + city fee + booking fee.= total )
    And just to confirm the (split fare ,city fee, booking fee is my expences and include alredy payied GST /11) = (gst on named expences ) and I can use it to lower the gst which I have to pay thanks rest of expences are pretty clear for me as most recepet include GST on it so its easy to calculate or I use /11 metod

    • Jess October 31, 2018 at 3:44 pm - Reply

      Hi Daniel, you need to use the Total to calculate your GST payable on income. Then you can claim back the GST on 1/11th of the Split Fare Fee, City Fee, Booking Fee and Uber Fee. – Jess

  24. Leo November 23, 2018 at 11:09 am - Reply

    Hi Jess,

    I drive for DiDi, Taxify and Ola. Do I claim GST for the service/commission fees they have charged me on my BAS?

    • Jess November 23, 2018 at 6:35 pm - Reply

      Hi Leo, as long as you are declaring the gross fares (i.e. before deducting the fees) in the income section of your BAS, then you can claim the fees as an expense. Alternatively, if you have declared the net fares (i.e. after deducting the fees) in the income section of your BAS then you cannot claim the fees in the expenses section of the BAS as well because that would be double-dipping. I hope that makes sense. – Jess

  25. Jagadeesh Nagaraj January 14, 2019 at 7:41 pm - Reply

    I am driving for Uber eats only (not ride share). I learnt that I need to GST if my income exceeds $75000 a year.

    My question here is $75000 including Uber service fee or excluding Uber service fee?
    E.g My income $100,000
    Less uber fee $30,000 (100,000 – 30% uber service fee)
    Comes around 70,000 which is less than $75000 so I do not want to pay GST.
    Correct me if I am wrong.

    • Jess January 15, 2019 at 4:06 am - Reply

      Hi Jagadeesh, the $75,000 income test is based on your gross income. This means it is before deducting the Uber fee. So based on the figures you mentioned, it is the $100,000 figure that is relevant, so you would be over the threshold and you must register for GST. Feel free to email us if you need help with this. – Jess

  26. Francis January 18, 2019 at 2:40 am - Reply

    Hi Jess,
    On the Uber statement, there is a line of Other Potential Deductions of Charges from 3rd parties (Tolls/Airport/Government)
    Does it mean that the tolls fees collected by Uber driver from rider was deducted by Uber ?

    I also saw Uber driver need to pay the etoll himself.
    If the tolls fee paid by the rider was deducted from the payment, then the driver is absorbing the toll himself.
    Is it correct ?

    • Jess January 18, 2019 at 3:54 pm - Reply

      Hi Francis, the tolls is not deducted by Uber, you do get to keep the money from the tolls. Where it says Other Potential Deductions Uber is just telling you to consider that you may be able to claim a tax deduction for that amount, which is correct, you can. – Jess

  27. joseph hawkins January 18, 2019 at 11:11 pm - Reply

    Hi Jess,

    When lodging your BAS Is it best to use GST instalments method (pay quarterly and report annually) or Simpler BAS reporting method.

    I wondered if by reporting annually you could better spread out your expenses so you reduce your GST?

    Any other distinctions would be appreciated, thanks!

    • Jess January 20, 2019 at 4:31 pm - Reply

      Hi Joseph, I recommend using the Simpler BAS method. This is because with the Instalments method if you have a quarter where you drive less than usual, say for example if your car is off the road or you are busy for some other reason, you will still have to pay just as much GST even though you earned less. With the Simpler BAS method if you earn less, you pay less. I hope this helps! – Jess

  28. David January 30, 2019 at 1:23 pm - Reply

    I usually drive the full 12 hours permitted by Uber. Taking into account meal and rest breaks, and my total time on the road per shift can easily exceed 14 or 15 hours.
    Am I entitled to a deduction for meals I purchase whilst on the road?

    • Jess January 30, 2019 at 2:15 pm - Reply

      Hi David, unfortunately no, the ATO never allow deductions for personal meals, that is considered a personal expense. The only exception is when you go on a business trip staying overnight either interstate or a long way from home, say to attend a conference or similar. You can never claim meals just during an Uber driving shift, even if it’s a very long one. – Jess

  29. Joel February 4, 2019 at 8:11 am - Reply

    Can I also deduct as expense those other potentials deductions such as other charges from Uber and Charges from 3rd parties and do they also have a GST component? Joel

    • Jess February 4, 2019 at 1:47 pm - Reply

      Hi Joel, yes and yes. So as an example, the ‘Other Charges from Uber’ is the total of your Split Fare Fees and Booking Fees. And both of these amounts are kept by Uber, so you shouldn’t be taxed on them, right? So we declare them as income on your BAS/Tax Return as part of the ‘Total Fare Breakdown’, and then we also declare them as an expense under ‘Other Charges from Uber’. The two then cancel each other out so you don’t pay any tax. I hope that makes sense! – Jess

      • Joel February 5, 2019 at 4:55 am - Reply

        Thank you Jess.

  30. J February 12, 2019 at 2:12 am - Reply

    HI Jess,

    I have got a question and it might have been answered here already.

    I just got notification from ATO to lodge my activity statement for business for the period Oct 18 – Dec 18.

    My question is, since I only drove UBER for December so should I just lodge my GST for the gross payments for the month of December?

    I am confused in between the following things:

    Total Sales:
    Does this include GST (Yes or No): (I am assuming for all UBER payments it will inclusive of GST?)

    GST on Sales:
    GST on Purchases: (What can be included here? Fuel, car service etc? But upto how much amount?)

    Appreciate your help in regards to this.


    • Jess February 12, 2019 at 3:38 pm - Reply

      Hi J, the December BAS must include all your income and expenses from October to December. So for you if you only drove in December then that’s all you include. It’s not possible for me to explain the whole process on how to complete your own BAS here, so I recommend following the ATO’s instructions. Regarding expenses, check out our blog post on Tax Deductions for Uber Drivers for more information on the kind of expenses you can claim. – Jess

  31. Cindy February 13, 2019 at 2:58 pm - Reply

    Hi Jess, before 12/2017 In my weekly pay statements, Uber paid out a Booking fee
    GST amount (1/11 of total booking fee) that is in my knowledge to be handed over to the tax office. But my question is that do I add this booking fee GST amount on top of the GST amount of the weekly total income or Should I put it as one of the income? If its counted as one of the income then the GST amount paid to tax office will only be 1/11 of the actual GST amount Uber paid to me for the booking fee. I am quite confused why Uber pay this amount to me as in my calculations, the income and expense of the booking fees will be cancelled out as well as its GST components. I meant there will be no GST to be paid at all for the booking fee as its already cancelled out. So why Uber still pay the Gst component of the booking fee to drivers? And can you please show me how to account for that amount in my weekly calculations? Thanks

    • Jess February 13, 2019 at 3:36 pm - Reply

      Hi Cindy, first of all I would recommend accounting for your Uber income and expenses using the monthly summaries, not the weekly statements. It’s a quarter of the work for you, and the monthly summaries are much better laid out so easier to interpret. Regarding the booking fees, it’s a two-step process. 1) You collect the booking fee from the rider as part of the total fare. Since you are registered for GST you must charge your rider GST on all components of the fare, including the booking fee. You pass this GST on to the ATO on your BAS. 2) Uber deduct the booking fee from your net payout. So you can treat this like an expense and claim the GST from the ATO on your BAS, just like Uber’s service fee, or your fuel or phone bill. So when you net out 1) booking fee income on which you pay GST and 2) booking fee expense on which you claim GST, you are left with a zero net result. In other words, you pay no GST or income tax on the booking fee. This all applies exactly the same to the Split Fare Fee and also the City Fee if that applies in your city. – Jess

  32. Tony February 18, 2019 at 4:53 am - Reply

    Hi Jess.Just a query. You say the Uber service fee charges change (from 25% to 27.5% to incorporate GST) came into affect on 1 Dec, 2017, and yet I’m looking at earnings from October of that year and the Uber service fee is 27.5% even back then. One example:. Fare $15.65 less Uber Fee (inc GST) $4.30 = Earnings of $11.40.

    Also, I wasn’t aware that I had to submit gross fares (inclusive of Uber service fee) and then subtract the service fee as an expense. As such, I only submitted net fares as my income. Do I have to go back and revise all my BAS statements to account for this? (I have not yet submitted by 2017-18 tax return). If so, I’m confused as to what to do with the months preceding Dec 1 2017 for, as mentioned above, they appear to account for GST in their service fees.


    • Jess February 18, 2019 at 4:13 pm - Reply

      Hi Tony, there were some variations in Uber fees from state to state, and also depending on when you started driving for Uber, so that could be the reason. Otherwise you would need to ask Uber what rate they were charging you? Regarding your BAS’s, although technically incorrect it should be the same net outcome for your GST payable, so the ATO would not require you to go back and amend. – Jess

  33. Harry February 21, 2019 at 3:54 pm - Reply

    Hi Jess. I drive uber part time and I will use cents per km method for tax deductions. I have another job and I use my car in that job and claim around 1000 km. Does that mean I have 4000 km left to claim for uber driving. As per ATO website we can claim 5000 per year. Is it per job or in total ?

    • Jess February 21, 2019 at 5:10 pm - Reply

      Hi Harry, we can only claim 5000km PER VEHICLE per year. So you’re correct that if you’ve claimed 1000km for your other job then you can only claim 4000km for Uber. – Jess

  34. Harry February 27, 2019 at 3:40 pm - Reply

    Hi Jess. I purchased new car insurance policy for uber. Total payable amount is $763 which includes $ 62.49 Gst. I am paying $ 763 in 12 monthly instalments. Can I claim total Gst $62.49 in one quarter in which I purchased the policy or do I have to calculate Gst on actual payments and claim a proportion in every quarter?
    Thank you.

    • Jess February 27, 2019 at 5:47 pm - Reply

      Hi Harry, GST must be reported to the ATO on a cash basis. This means that you claim GST credits based on the money/cash you have paid within each quarter. So for your insurance you can only claim the GST on the monthly instalments in the quarters that you pay them, meaning they’ll be spread over the 12 months. – Jess

  35. Sam March 5, 2019 at 2:36 am - Reply

    Hi Jess. Drivers now receive tips from riders. Does that attract GST for Uber drivers?

    • Jess March 5, 2019 at 3:23 pm - Reply

      Hi Sam, Yes the tips will be subject to tax AND GST. The ATO doesn’t distinguish between tips, fares and any other kind of business income, all income is treated the same, and it is ALL subject to GST and tax. – Jess

  36. Phil March 19, 2019 at 3:12 am - Reply

    Hi Jess. Thanks for the blog! I find the Tax Summary confusing. Is it okay to use the Weekly Income Statement to do the calculations even they they may not be in synch with the calendar month>?

    • Jess March 19, 2019 at 3:55 am - Reply

      HI Phil, if you plan to do your own BAS’s then you can use whatever method you choose, and as long as you’re consistent over time, It’s fine if they’re not in sync as long as they’re consistently not in sync! (If you use our services we do require the monthly summaries, but from the sounds of it you’re going to DIY, no problem!) – Jess

  37. Andy March 21, 2019 at 10:19 am - Reply

    Hi Jess, thanks for the great information. You mentioned in the previous post that cents method can’t be used in BAS. Could you please elaborate a bit on that? Let’s say I don’t have a log book and need to use cents method. I have paid fuel and car wash bills totaling $110 so the GST is $10. I estimate that 20% of such expense is related to Uber so I can claim back 20% X $10 GST in the BAS? What evidence is needed to prove the 20%? How to reflect the 20% expense on that $110 in the year end tax return? or need to use cents method on tax return? Thanks.

    • Jess March 21, 2019 at 2:57 pm - Reply

      Hi Andy, that’s correct, for your BAS just a reasonable estimate, such as the 20% you mentioned is fine. You do have to be able to explain how you came to your estimate if the ATO asks. This is rare, but if you want to be on the safe side you could write a little note detailing your kms over a week period and showing roughly 20% and then save this in your tax file or keep it with your tax receipts. Your end of year tax return is completely separate, the 20% isn’t relevant, you either need a valid logbook percentage or use the cents per km method. – Jess

  38. Harry April 12, 2019 at 5:43 am - Reply

    Hi Jess,
    Thank you for information. I drive uber part time. Next financial year, I am planning to drive courier van. If I drive uber and courier van in the same financial year, do I have to pay gst on courier van income ? If yes, then it’s not worth driving uber part time. Could you please clarify that ? Thank you.

    • Jess April 12, 2019 at 7:20 am - Reply

      Hi Harry, that’s correct, you would have to pay GST on your courier driving income. The GST registration that you are forced to get for Uber actually applies to your whole ABN and therefore to all of your ABN income from all business activities. You’re right that alot of Uber drivers who have other sources of ABN income find the same problem, the Uber isn’t worth it because of the GST on their other income. – Jess

  39. Aldo Assetta April 19, 2019 at 11:11 am - Reply

    Can you please confirm that Trip Invoices plus Partner Invoices feed into Monthly Tax Summary? Are all numbers in Monthly Tax Summary inclusive of GST? Can I just use the Monthly Tax Summary to prepare Quarterly BAS?

    • Jess April 20, 2019 at 12:17 am - Reply

      Hi Aldo, I recommend using only the Monthly Summaries to prepare your BAS, I find Uber’s other records too messy to deal with! I only ever use the MOnthly Summaries, nothing else. All the figures on your monthly summaries are inclusive of GST. – Jess

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