Money and records
ABN & tax
A simple overview of why delivery partners in Australia are often asked for an ABN, and what tax responsibility can look like. This is general information, not personal tax advice.
This is not tax advice. Tax, GST, superannuation and visa rules depend on your own situation. Check the Australian Taxation Office (ATO) and/or speak with a qualified tax professional before you make decisions. This website does not provide personalised tax advice.
What an ABN is
An Australian Business Number (ABN) is an 11-digit number used to identify a business to the government. Many people who work for themselves, including gig-economy contractors, apply for one as a sole trader.
Applying is usually free through the Australian Business Register. Use your legal name and answer the questions honestly. If you already have an ABN, you may be able to use it if it is valid and active.
Why delivery partners may need one
Uber currently says all driver-partners and delivery people in Australia need to register for an ABN and provide it in the Driver app. If you do not already have one, Uber’s published guidance has recommended registering as a sole trader or individual.
If you use an ABN registered to a company, partnership or trust, extra documents may be needed to show your connection to that business.
Independent contractors, not employees
Delivery partners are generally independent contractors rather than Uber employees. In practical terms, that often means you choose when to go online, you are paid for completed work rather than a wage with leave, and you are responsible for your own tax and business records.
Contractor status can also affect insurance, superannuation and workplace entitlements. If you need advice about your legal position, speak with a qualified professional.
Your tax obligations
Because you are generally not an employee, tax is usually not withheld from your delivery income in the same way as a regular job. You are typically responsible for reporting income, keeping records, and paying any tax you owe.
Many people set aside money from each payment so tax time is less of a shock. Whether you can claim expenses, and which ones, depends on ATO rules and your records. Do not rely on this website for that decision.
GST can apply
GST is a separate issue from income tax. For many small businesses, GST registration becomes required if GST turnover reaches the current ATO threshold, which is generally $75,000. You may also choose to register earlier in some cases.
Ride-sourcing (passenger trips) is treated differently: the ATO requires GST registration for taxi and ride-sourcing services regardless of turnover. Food delivery is not automatically the same as rideshare. If you do both, or you already have a GST registration, the picture can change.
Uber’s own help material tells delivery people to contact the ATO or a taxation professional for specific GST advice. That is also our recommendation.