If you're working as a gig worker in Australia—whether driving for Uber, delivering for Uber Eats, or freelancing—you need to understand ABN and GST registration. This ABN & GST registration guide for gig workers answers the most common questions:

• Do I need an ABN for Uber in Australia?

• When do gig workers register for GST?

• What's different between rideshare and delivery drivers?

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ABN & GST Registration Guide for Gig Workers: What You Need to Know

An Australian Business Number (ABN) is a unique identifier that allows you to operate as a business. Gig workers need an ABN because:

• You are treated as a self-employed contractor (sole trader)

• Platforms like Uber and DoorDash require it to pay you

• Without an ABN, companies may withhold up to 47% tax from your payments

In short: if you earn money through gig platforms, you need an ABN.

Do I Need an ABN for Uber in Australia?

Yes, absolutely. If you drive for Uber or similar rideshare platforms, you must have an ABN. Here's why:

• You operate as a business, not an employee

• Uber requires your ABN to activate your account and process payments

• This applies even if you only drive part-time

Do Delivery Drivers Need an ABN?

Yes. Delivery drivers for Uber Eats, DoorDash, and similar platforms also need an ABN. All gig platforms treat you as a contractor. You must provide an ABN to receive payments. Whether you're delivering food or parcels, the ABN requirement remains the same.

When Do Gig Workers Need to Register for GST?

This is where things get important—and confusing. The answer depends on what type of gig work you do.

Rideshare Drivers (Uber, DiDi, Ola)

If you carry passengers, GST registration works differently:

You MUST register for GST from your first dollar of income

• The normal $75,000 threshold does NOT apply

• GST applies to all fares immediately

• Even if you earn $100 total, GST registration is required

Delivery Drivers (Uber Eats, DoorDash)

If you ONLY deliver food, standard GST rules apply:

You only register for GST if you earn over $75,000/year

• The standard GST threshold applies to delivery work

• Below $75K, GST registration is not required

Mixed Gig Workers (Uber + Delivery)

If you do BOTH rideshare and delivery work:

You must register for GST from day one

• Rideshare rules override delivery rules

• GST applies to all income under your ABN

Key Difference: Rideshare vs Delivery GST Requirements

Gig Work TypeGST RequirementUber (rideshare)Always requiredUber Eats / DoorDash onlyOnly if > $75KBoth rideshare + deliveryAlways required

⚠️ This is one of the biggest mistakes new gig workers make. Many rideshare drivers forget that GST registration is mandatory from day one, not just when they hit $75K.

When Should You Register for GST?

Timing matters. For most businesses, you register when you expect to exceed $75,000 turnover. However, rideshare drivers face different rules:

For delivery drivers:

• Register when you expect to exceed $75,000 turnover

• Must register within 21 days of crossing the threshold

For rideshare drivers:

You must register before you even start driving

What Happens After You Register for GST?

Once registered, your obligations change. You must:

• Add GST (10%) to your services

• Lodge Business Activity Statements (BAS) regularly

• Pay GST to the ATO

• Claim GST credits on business expenses

Examples of claimable GST credits:

• Fuel and vehicle maintenance

• Car servicing and repairs

• Insurance premiums

• Phone bills and data plans

✓ GST registration also allows you to claim back GST on expenses, which can significantly reduce your tax burden.

Common Mistakes Gig Workers Make

Avoid these costly errors when managing your ABN and GST registration:

• Not registering for GST as a rideshare driver

• Thinking ABN and GST are the same thing (they're separate)

• Missing the $75K threshold for delivery-only work

• Mixing personal and business income

👉 Common Gig Worker Tax Mistakes in Australia

Why You Need a Profit & Loss Statement

Once you have an ABN and GST obligations, tracking income and expenses becomes critical. A Profit & Loss (P&L) statement helps you:

• Calculate your taxable income accurately

• Prepare BAS and tax returns on time

• Understand your real profit after expenses

Simplify Your Finances with Accounting Samurai

Many gig workers try to track everything in spreadsheets, but this quickly becomes messy and error-prone. Accounting Samurai simplifies the process:

• Upload your bank or card statements

• Automatically categorize income and expenses

• Generate a clean, tax-ready P&L in minutes

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This tool is especially useful when:

• Lodging your BAS quarterly

• Preparing your annual tax return

• Proving income for loans or rental applications

Key Takeaways: ABN & GST Registration for Gig Workers

Understanding ABN and GST rules is essential for every gig worker in Australia. Here's what you need to remember:

• You always need an ABN to work on gig platforms

• Rideshare drivers always need GST registration from day one

• Delivery drivers only register for GST above $75K

• If you do both rideshare and delivery, GST applies from day one

Once set up correctly, managing your finances becomes much easier.