If you provide ride-sourcing services you are likely to be carrying on an enterprise, given that you:
- intend to make a profit
- operate in a business-like manner
- must provide invoices to customers
Running a ride-sourcing enterprise means you must have an ABN and be registered for GST. Your GST registration needs to start from the date you started ride-sourcing, regardless of your income. The $75,000 threshold before being required to register for GST for most businesses does not apply to Taxi services including Uber.
If you are registered for GST for ride-sourcing (or any other enterprise) and you also deliver food or other goods, you must pay GST on your delivery services in addition to your ride-sourcing services.
Delivering goods includes delivering food from restaurants to customers via a facilitator app such as Uber Eats.
If you only provide a delivery service you don’t need to be registered for, or pay, GST unless your turnover from all of your enterprises is, or is projected to be, $75,000 or more per annum, and you:
- don’t provide a ride-sourcing service
- aren’t already registered for GST for another enterprise.