GST and BAS for food delivery riders
For Uber Eats, DoorDash, Menulog and other delivery riders and drivers.
Do you need to register for GST?
It depends on what else you do. Delivering food or parcels is not taxi travel, because no passenger is carried. So the rideshare rule does not apply to delivery on its own:
- Delivery only: you must register for GST once your GST turnover reaches $75,000 a year (based on what customers paid, not what you received after the platform's fees). Below that, registering is optional.
- Delivery and rideshare: rideshare drivers must be registered for GST whatever they earn. Once you are registered, your delivery earnings are part of your business and go on your BAS too.
You still need an ABN for delivery work, and all of it goes in your income tax return, whether or not you are registered for GST.
If you are registered: what goes on the BAS
- G1 – Total sales: your delivery earnings for the quarter, including GST.
- 1A – GST on sales: the GST included in those earnings.
- 1B – GST on purchases: the GST in platform fees and the business share of your vehicle, fuel, phone and equipment costs, like an insulated bag.
Most riders lodge quarterly, due 28 October, 28 February, 28 April and 28 July. See G1, 1A and 1B explained.
Keep these records
- The earnings statements or tax summaries from each platform.
- Receipts for fuel, bike or scooter costs, servicing, your phone and equipment.
- How much of your vehicle and phone use is for work, for example from a logbook.
How GigTics helps
Drop in your statements and receipts, or snap photos of them. GigTics works out your GST and prepares your BAS figures for each quarter, ready for you to check and lodge.
General information only, not tax advice. Rules can change and every situation is different: check ato.gov.au or ask a registered tax or BAS agent. Updated 18 October 2026.