How to do your BAS as an Uber driver in Australia
A plain-English guide for rideshare drivers lodging their own BAS.
Do you need to lodge a BAS?
Yes, if you drive for Uber. Rideshare counts as taxi travel, so the ATO requires every driver to have an ABN and be registered for GST before their first trip, whatever they earn. The usual $75,000 GST threshold does not apply to rideshare. Once you are registered, you lodge a Business Activity Statement (BAS), usually every quarter.
See the ATO's ride-sourcing registration rules.
When is it due?
For most drivers who lodge quarterly, the BAS is due:
- July–September: 28 October
- October–December: 28 February
- January–March: 28 April
- April–June: 28 July
Lodging online or through a registered agent can give you extra time. Check your own dates on the ATO's BAS due dates page.
What you need
- Your Uber monthly tax summaries for the three months of the quarter. Download them from the Tax section of the Uber driver portal.
- Receipts and invoices for your costs: fuel, servicing, tyres, parking, tolls, your phone and anything else you use for driving.
- Your business-use percentage for the car and phone, ideally from a logbook.
What goes on the BAS
- G1 – Total sales: what riders paid for your trips, including GST, as shown in the income section of your Uber tax summaries.
- 1A – GST on sales: the GST included in those sales, which for fully taxable fares is one eleventh of the total.
- 1B – GST on purchases: the GST you can claim back on business costs, such as the Uber service fee and the business share of your fuel and car costs.
The difference between 1A and 1B is roughly what you pay to the ATO (or get back). See G1, 1A and 1B explained for a worked example.
Common mistakes
- Reporting only what Uber paid out to you. G1 is based on what riders paid, before Uber's fee is taken out.
- Forgetting to claim the GST in the Uber service fee as a GST credit.
- Claiming GST on the whole of your fuel and car costs when part of your driving is private. See GST on fuel and car costs.
- Mixing up quarters: use the statements for the three months of that quarter only.
How GigTics helps
Drop your three Uber tax summaries and your receipts into GigTics. It reads every line, applies your business-use percentages, and shows G1, 1A and 1B for the quarter, with each figure traced back to its statement or receipt. You check the figures and lodge them yourself through ATO Online services or your agent.
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.