Uber driver BAS in Australia:
the complete 2026 guide.
Everything rideshare and delivery drivers need to know about GST, BAS due dates, deductions, and how to lodge, written in plain English.
Quick answer:
· All rideshare drivers (Uber, DiDi, Ola) must register for GST from dollar one of income. The normal $75,000 threshold does not apply.
· Q4 BAS (April–June 2026) is due 28 July. With a registered agent like Frly, you get until approximately 22 August.
· Frly lodges your BAS for $79 in about 9 minutes on your phone.
Do Uber drivers need to lodge a BAS?
Yes. Every rideshare driver in Australia must lodge a BAS every quarter, from their very first dollar of income.
A BAS (Business Activity Statement) is the form you use to report your GST to the ATO. You add up the GST you collected on your income, subtract the GST you paid on business expenses, and pay or receive the difference.
Rideshare driving is treated differently from most other self-employment. Under ATO rules that came into effect in 2015, every rideshare driver must register for GST immediately, regardless of how much they earn. The standard $75,000 annual income threshold doesn't apply. Whether you drove one trip last quarter or worked full-time, you owe a BAS.
That means four lodgements a year, every year you drive.
When do you need to register for GST?
If you drive for Uber, DiDi, Ola, or any other rideshare platform, you must register for GST before your first trip. There is no threshold. The ATO is clear on this.
Food delivery is different. If you only do DoorDash, Menulog, or Uber Eats, the standard $75,000 annual income threshold applies. You only need to register once your income from all sources hits $75,000 in a 12-month period.
If you do both (rideshare and delivery), the rideshare rule wins. You need to be GST-registered.
Registering for GST is free and takes about 10 minutes through the ATO's Business Portal or myGov. Once you're registered, you need to lodge a BAS every quarter.
BAS due dates for gig workers in 2026
Your BAS is due quarterly, roughly 28 days after each quarter ends. Here are the upcoming due dates:
| Quarter | Period | Standard due date | With a registered agent |
|---|---|---|---|
| Q4 | April–June 2026 | 28 July 2026 | ~22 August 2026 |
| Q1 | July–September 2026 | 28 October 2026 | ~25 November 2026 |
| Q2 | October–December 2026 | 28 February 2027 | ~25 March 2027 |
| Q3 | January–March 2027 | 28 April 2027 | ~23 May 2027 |
If you lodge through a registered BAS agent, you automatically get an extended deadline, roughly 25 extra days on top of the standard date. That's an official ATO provision for clients of registered agents. To get the extension, you need to be signed up before the standard deadline.
What can Uber drivers claim on their BAS?
On your BAS, you can claim back the GST component of business expenses. That's 1/11th of the GST-inclusive amount you paid.
Common claimable expenses for rideshare and delivery drivers:
- Fuel: the GST on every fill-up you use for work
- Vehicle registration: if the car is used for driving work
- Vehicle insurance: the work-use portion
- Servicing and repairs: tyres, oil changes, maintenance
- Phone: the work-use portion of your phone bill and plan
- Platform fees: Uber's service fee includes GST, which you can claim back
- Tolls: any tolls paid during work trips
- Parking: if you paid for parking while on a job
One important distinction: your BAS only covers GST credits. Vehicle depreciation and other income tax deductions are handled in your annual tax return, not your BAS.
How to lodge your BAS as an Uber driver
You have three real options. Each has a different cost and tradeoff.
Do it yourself through myTax. It's free. Log into myGov, find your BAS, fill in your income and expenses, and submit. If your situation is straightforward (one platform, clear records), this works. The catch: you get no extended deadline, and you're responsible for getting the numbers right.
Use a registered accountant. They'll handle everything, but expect to pay $150–$300 per BAS. That's $600–$1,200 a year, often more than the GST you'll actually owe.
Use Frly. $79 per BAS, lodged by a registered BAS agent. You answer a few plain-English questions on your phone, Frly works out your BAS, and the agent submits it directly to the ATO. You also get the extended deadline automatically. Takes about 9 minutes.
The extended agent deadline: why it matters
The standard Q4 BAS deadline is 28 July. As a registered agent's client, you have until approximately 22 August, about 25 extra extra days.
That's not a loophole. It's an official ATO provision for clients of registered BAS agents. Twenty-five extra days means you don't have to stop everything on a Tuesday in late July to sort your tax. You have breathing room to get your records straight.
The catch: you need to sign up before the standard deadline. If Q4's standard deadline is 28 July and you join on 30 July, you've missed the extension for that quarter. Sign up now to lock in the extension for Q4.
Common questions
Do I pay GST on all my Uber income?
Yes. Every dollar you earn from rideshare work is subject to GST. Uber collects the fare including GST, but as the driver, you're responsible for reporting and remitting the GST to the ATO each quarter via your BAS. Frly handles the calculation automatically.
What if I also do food delivery: do different rules apply?
Yes, slightly. Rideshare drivers must register for GST from dollar one. Food delivery drivers (DoorDash, Menulog, Uber Eats) only need to register once their income from all sources hits $75,000. If you do both, the rideshare rule applies, so you need to be GST-registered regardless of your delivery income.
Can I claim my car on my BAS?
On your BAS, you can claim the GST component of car running costs: fuel, registration, insurance, and servicing, for the proportion you use the car for work. Vehicle depreciation is an income tax deduction handled in your annual tax return, not your BAS. Frly prompts you for all of this when you go through the flow.
What happens if I miss the BAS deadline?
The ATO can charge a Failure to Lodge (FTL) penalty, starting at $313 for small businesses and increasing the longer you wait. You'll also owe interest on any unpaid GST from the due date. It's worth lodging even if you're late. Penalties stop accumulating once you submit.
Do I need a separate accountant or is Frly enough?
For your quarterly BAS, Frly is enough. A registered BAS agent is all the ATO requires. For your annual income tax return, you may want a tax accountant, as that covers depreciation, work-related deductions, and your overall tax position. Frly handles BAS only.
How much does it cost to lodge a BAS?
Through Frly: $79 per BAS, or $259 for an annual bundle covering all four quarters (about $65 per BAS). The fee is GST-deductible and is automatically included as a claim in your next BAS. Through a registered accountant: typically $150–$300 per BAS. Through myTax: free, but you lodge it yourself with no extended deadline.
What is Frly? Frly is a registered BAS lodgement 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 reviews and lodges every submission directly with the ATO, for $79 per quarter or $259/year.