If you're driving for Uber, delivering parcels with Amazon Flex, or picking up freelance jobs through Airtasker, the ATO expects you to declare every dollar you earn. Whether gig work is your main job or a weekend side hustle, the rules are the same: all gig income is assessable income and must be included in your tax return. Here's a clear breakdown of exactly what you need to declare.
All Gig Income is Assessable, No Exceptions
The ATO's position is unambiguous. According to the Sharing Economy and Tax page on the ATO website, any amount you receive for providing goods or services through a digital platform is assessable income regardless of how much you earn, how often you work, or whether you consider yourself a business. Even a single one-off payment must be declared. This applies even if you:
Earn less than the tax-free threshold of $18,200
Only work occasionally or casually
Receive payment in cash, bank transfer, or through the platform's payment system
Have not registered an ABN or a business
Ride-Sourcing Income (Uber, Didi, Shebah)
Ride-sourcing is one of the most heavily regulated areas of the gig economy from a tax perspective. If you drive passengers for a fare through any platform including Uber, Didi, or Shebah, you have specific obligations that go beyond simply declaring income.
According to the ATO's Ride-Sourcing page, from your very first trip you must:
Register for an Australian Business Number (ABN)
Register for GST regardless of how much you earn (the standard $75,000 GST threshold does NOT apply to ride-sourcing)
Report all ride-sourcing income in your tax return
Lodge Business Activity Statements (BAS) and pay GST on your earnings
Your gross ride-sourcing income, that is, the full amount before platform fees are deducted, is what you declare as income. You can then claim deductions for eligible expenses such as vehicle running costs, phone bills, and platform commissions. See the ATO's Income and Deductions for Ride-Sourcing page for the full list.
Food and Parcel Delivery Income (Uber Eats, DoorDash, Amazon Flex)
Delivery drivers for platforms like Uber Eats, DoorDash, and Amazon Flex are treated as independent contractors, not employees. This means all income you receive from deliveries including base pay, per-delivery fees, and any bonuses must be declared as business income or other income in your tax return.
Unlike ride-sourcing, food and parcel delivery drivers are not required to register for GST unless their turnover reaches the standard $75,000 threshold. However, you are still required to:
Declare all delivery income in your tax return
Obtain an ABN if you are regularly conducting business
Keep records of your income and work-related expenses
Need help tracking your delivery income and expenses in one place? Our Accounting Samurai Profit and Loss Statement Generator makes it easy to generate a tax-ready P&L statement from your platform earnings and bank statements in minutes.
Asset-Sharing Income (Airbnb, Spacer, Car Next Door)
If you rent out a room, your entire property, a car, a caravan, or even a parking space through a digital platform, the income you receive is assessable. This includes platforms like Airbnb, Stayz, Spacer, and Car Next Door. According to the ATO's Types of Activities in the Sharing Economy page, you must declare this income even if you only rent out your space occasionally.
If you rent out your home or a room, you may be able to claim deductions for a proportional share of:
Interest on your mortgage
Council rates and water rates
Insurance premiums
Cleaning, repairs, and maintenance
Depreciation on furniture and fittings
Freelance and Task-Based Income (Airtasker, Upwork, Fiverr)
If you complete jobs through platforms like Airtasker, Upwork, or Fiverr — whether it's handyman work, graphic design, writing, or any other service — every payment you receive is taxable income. The ATO's Providing Services page confirms that it doesn't matter what form your engagement takes; what you earn is assessable.
If your annual turnover from freelance work reaches or exceeds $75,000, you are also required to register for GST.
The Sharing Economy Reporting Regime: The ATO Already Knows
One of the most important things gig workers need to understand is that the ATO receives income data directly from gig platforms. Under the Sharing Economy Reporting Regime (SERR), electronic distribution platforms (EDPs) the apps and websites you work through are legally required to report transaction data to the ATO. This includes your total earnings from the platform.
This means that if you don't declare your gig income and the platform reports it to the ATO, you will be caught. Penalties for failing to declare income can include interest charges, fines, and in serious cases, prosecution.
What About Tips and Bonuses?
Tips paid through a platform for example, a tip added by a customer in the Uber Eats app are assessable income and must be declared. Cash tips are also taxable income. Bonuses paid by the platform, such as a surge payment or a sign-on bonus, are likewise assessable.
How to Report Your Gig Income at Tax Time
How you report gig income depends on the nature of your activity:
If you are carrying on a business (regular, organised, profit-driven activity): report your income and expenses under Business income or losses (Label P or B on your tax return).
If your gig work is not a formal business (occasional or one-off): report it as Other income at Item 24 of the Supplementary tax return.
Ride-sourcing income is always reported as business income, regardless of frequency.
If you're unsure whether your gig activity qualifies as a business, the ATO has guidance on the Sharing Economy and Tax page.
Keeping Track of Your Income and Expenses
Good record keeping is essential for gig workers. You'll need to keep records for five years from the date you lodge your tax return. A Profit and Loss (P&L) statement is one of the most useful tools you can have. It summarises your total income, deductible expenses, and net profit so you know exactly what you'll be taxed on. Read our guide on Profit & Loss Statements for Gig Workers: What They Are and Why They Matter to get started.
For Uber and ride-sharing drivers specifically, our article on How Uber Drivers Can Create a Profit and Loss Statement in Minutes walks you through the exact process step by step. And if you're not sure which bookkeeping tools to use, check out our picks for the Best Bookkeeping Apps for Uber Drivers (2026 Guide).
Deductions That Can Reduce Your Tax Bill
The good news is that if you declare your gig income, you can also claim deductions for expenses you incur in earning that income. For a comprehensive list of what you can and can't claim, read our guide on Uber Eats Tax Deductions Explained: What You Can and Can't Claim. Common deductions for gig workers include:
Vehicle expenses (fuel, insurance, registration, depreciation) requires an ATO-compliant logbook
Mobile phone and data costs (the work-related portion only)
Platform fees and commissions charged by the app
Protective equipment and uniforms (where applicable)
Accounting and bookkeeping fees
Home office expenses (if you manage your gig work from home)
Remember: you can only claim deductions for the portion of expenses that relate to your income-earning activities. Personal use is not deductible.
Generate Your P&L Statement Today
Whether you're a full-time gig worker or picking up shifts on the weekends, having a clear picture of your income and expenses is the best way to stay on top of your tax obligations and make sure you're not paying more than you need to. The Accounting Samurai Profit and Loss Statement Generator lets you upload your earnings data and generate a clean, ATO-ready P&L statement in minutes. It's built specifically for gig workers on platforms like Uber, DoorDash, Amazon Flex, and more.
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Frequently Asked Questions
Do I Have to Declare Gig Income if I Earn Less Than the Tax-Free Threshold?
Yes. You are required to lodge a tax return and declare your gig income even if your total income is below the $18,200 tax-free threshold. You won't necessarily owe tax, but you must still declare the income.
What if the Platform Didn't Send Me an Income Summary?
It's your responsibility to declare all income, regardless of whether you receive a summary from the platform. Check your platform dashboard, bank statements, and payment records to calculate your total earnings.
Do I Need an ABN as a Gig Worker?
If you are regularly providing services for a fee, you should have an ABN. Ride-sourcing drivers are legally required to have one from day one. Other gig workers may need one depending on their level of activity. See our Simple Bookkeeping Tips for Uber and Delivery Drivers for practical guidance on getting started.
What Documents Do I Need to Prove My Gig Income?
Acceptable documents include payment summaries from the platform, bank statements showing deposits, and a well-kept Profit and Loss statement. Our guide on Proof of Income for Uber Drivers: What Documents Work Best explains what lenders and the ATO will accept.
Is My Best Accounting Software Option Different for Ride-Sourcing vs. Delivery?
The core requirements are similar, but ride-sourcing drivers have extra obligations like BAS lodgement. Our review of the Best Accounting Software for Uber Drivers in 2026 covers the options best suited to gig workers with GST obligations.
