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Guide · June 2026

Do Uber drivers need to
register for GST?

Short answer: yes, from your first dollar. Here is how to register yourself for free, or have a registered agent do it for you, in plain English.

Quick answer:

· All rideshare drivers (Uber, DiDi, Ola, Bolt) must register for GST from dollar one. The $75,000 threshold does not apply.

· You need an ABN first, then GST registration. Both are free through the ATO and take about 10 minutes.

· Rather not deal with the ATO? Frly registers you for $79 and then handles your quarterly BAS.

Do Uber drivers have to register for GST?

Yes. Every rideshare driver in Australia must register for GST from their very first trip, no matter how little they earn.

Most small businesses only register for GST once their turnover reaches $75,000 a year. Rideshare is the exception. Under ATO rules in place since 2015, anyone providing "taxi travel" (which includes Uber, DiDi, Ola, and Bolt) must be registered for GST regardless of income. Drive one trip or drive full-time: the rule is the same.

What about food delivery drivers?

Food delivery is different. If you only deliver (DoorDash, Menulog, Uber Eats, Amazon Flex), the standard $75,000 threshold applies. You only need to register for GST once your income from all sources passes $75,000 in a 12-month period.

But if you do both rideshare and delivery, the rideshare rule wins. You must be GST-registered from dollar one, and that covers all of your gig income.

You need an ABN before you can register for GST

GST registration sits on top of an Australian Business Number (ABN). The order is:

If you already have an ABN from previous work, you can reuse it. You just add GST registration to it.

How to register for GST yourself (free)

You can register for GST yourself, at no cost, through the ATO. Here is the path:

You will need your tax file number, proof of identity, your business start date, and an estimate of your turnover. It takes about 10 minutes. The ATO does not charge a fee.

Or have Frly register you for $79

Registering yourself is free, and for some people that is the right call. But the ATO forms assume you know the jargon: turnover bands, accounting basis, ANZSIC business codes, reporting cycles. Get a field wrong and you can end up on the wrong reporting cycle or with a start date that creates unexpected back-BAS.

Frly registers you for $79. You answer a few plain-English questions on your phone, a TPB-registered BAS agent submits your GST registration to the ATO, and the same agent then handles your quarterly BAS. No portals, no forms, no guessing which code to pick. If your start date needs adjusting, the agent flags it before anything is lodged.

The honest version: the ATO never charges you to register for GST. Frly's $79 is for doing it for you and rolling straight into your BAS, not a government fee. If you are comfortable with myGov and the ATO's forms, do it yourself for free. If you would rather hand it off, that is what Frly is for.

What happens after you register for GST?

Registration is only the first step. Once you are GST-registered, you must lodge a Business Activity Statement (BAS) every quarter. On it, you report the GST you collected on your income, subtract the GST you paid on business expenses (fuel, registration, insurance, phone, platform fees), and pay or receive the difference.

That is four lodgements a year, every year you drive. If you would rather not think about it, Frly does the BAS too: $79 per quarter, or $259 for an annual bundle covering all four. Lodging through a registered agent also gives you the extended ATO deadline, roughly 25 extra days on each quarter.

For the full detail on BAS, deductions, and due dates, read our complete Uber driver BAS guide.

Common questions

Do Uber drivers have to register for GST?

Yes. Every rideshare driver in Australia must register for GST from their first dollar of income. The standard $75,000 turnover threshold does not apply to rideshare. You also need an ABN before you can register for GST.

Do food delivery drivers need to register for GST?

Only once your income from all sources reaches $75,000 in a 12-month period. Delivery-only work follows the standard threshold. But if you also do any rideshare, the rideshare rule applies and you must register from dollar one.

Is registering for GST free?

Yes. Registering for an ABN and for GST through the ATO is free if you do it yourself via myGov or the ATO Business Registration Service. Frly can also register you for $79 if you would rather have a registered agent handle it and roll straight into your BAS, but the ATO does not charge a fee either way.

What happens after I register for GST?

You must lodge a BAS every quarter, reporting the GST you collected on income and the GST you paid on expenses. Registration is the first step. The quarterly BAS is the ongoing obligation.

Can I backdate my GST registration?

Yes. If you have already been driving, you can set your GST start date to when you began. You will then owe BAS for those past quarters. Frly asks for your start date during registration and flags it if it needs adjusting.

What is Frly? Frly is a registered BAS service built for Australian gig workers: Uber drivers, DoorDash couriers, DiDi drivers, Menulog riders, and anyone earning through gig platforms. A TPB-authorised registered BAS agent can register you for GST and lodges every BAS directly with the ATO, for $79 per quarter or $259/year.

Get registered, the easy way.

We register you for GST and handle your BAS. $79, on your phone.

Get started →