ATO-Compliant Guide (Hinglish)
UberX, Cab & Uber Eats Drivers Australia me Tax kaise Legal tareeke se Save karein?
ABN vs TFN, GST, deductions, BAS, aur International Students / Post-Study Visa / PR ke liye alag-alag solutions.
Quick Summary: 2025-26 Rules (UberX/Cab vs Uber Eats)
UberX / Cab (Ride-sourcing)
- GST mandatory from $1 income. Turnover threshold apply nahi hota. ABN + GST shuru se.
- Quarterly BAS: 1/11th GST remit, input tax credits claim.
- Income tax me allowable deductions claim kar sakte ho.
Uber Eats / Delivery only
- GST tabhi jab ABN turnover ≥ $75,000 p.a. (agar rideshare bhi karte ho to phir GST sab pe lagega).
- Income tax ke liye same deductions apply.
- Platforms ATO ko data report kar rahe hain (2024 se all services) — compliance tight.
2025-26 updates: Ride-sourcing ke liye GST from day one; cents-per-km rate 2024–25 = 88c/km; Sharing Economy Reporting Regime (SERR) sab platforms par apply (1 Jul 2024 se all other services); $20,000 instant asset write-off 2024–25 aur 2025–26 dono years ke liye law me hai (eligible small businesses). Details neeche.
Common Problems (Drivers ke real issues)
- GST confusion: Kai drivers sochte hain Uber Eats par bhi $1 se GST lagega. (Galat—sirf ride-sourcing me mandatory.)
- Mixed work: UberX + Eats dono karte hain to GST treatment mix-up ho jata hai.
- No logbook/records: Expenses claim karte waqt proof nahi bachta—audit risk.
- Wrong car method: Cents/km vs Logbook galat choose karna—tax save kam.
- Late BAS/Tax lodgment: Penalties + interest, input credit delays.
- Student visa myths: Residency/tax rates ko leke confusion.
Solutions & Step-by-Step Actions (Legal way)
- Decide structure: Solo driver = ABN (sole trader). Agar kisi fleet/restaurant ka employee ho to TFN.
- Ride-sourcing? Haan = GST register now (before first trip). Sirf delivery? Tab GST only if turnover ≥ $75k.
- Banking: Separate business bank account; platform payouts & expenses yahin.
- Records: ATO app myDeductions / spreadsheet / accounting app use karo (invoices, receipts, logbook).
- Car method choose: Short distance? Cents-per-km. High business %? Logbook (12-week) for bigger claim.
- BAS & tax calendar: Quarterly BAS (if GST). Annual tax return time par income + deductions report.
- SERR awareness: Platform data ATO ko ja raha hai—income hide mat karo.
- Plan assets: Chhote assets (≤ $20k each) par instant write-off rules check karo (eligibility & dates).
Pro-Tip: Uber/DiDi/Ola fees, tolls, car wash, phone/data, dashcam, insulated bag (Eats), accountant fees—sab ko track rakho. Penalties & fines deductible nahi.
ABN Holders: GST Registration, BAS & Maximum Legal Saving
Ride-sourcing = GST from $1
Delivery-only = GST ≥ $75k
BAS quarterly
Input tax credits
Registration Flow
- Get ABN: ABR portal par apply.
- GST register: Ride-sourcing ke case me trip start se pehle; Eats-only me jab turnover threshold cross ho.
- Set up BAS: Online services (myGov/Business) me BAS cycle quarterly select karo.
GST kaise kaam karta hai?
- Rideshare/cab income par 1/11th GST collect hota hai (platform statements check karo).
- Business purchases (fuel, tyres, servicing, phone bill, platform fees, accessories) par diya gaya GST aap input tax credit ke roop me minus kar sakte ho (business-use % ke hisaab se).
- Net GST = Collected − Credits. BAS me report & pay/refund.
| Item | Ride-sourcing | Delivery-only |
|---|---|---|
| GST registration | Required from day 1 | Only if ≥ $75k turnover |
| BAS | Quarterly (usually) | Only if GST-registered |
| GST on fares/deliveries | Yes (1/11th) | Only if registered |
| Input tax credits | Yes (apportioned) | Yes (if registered) |
Common trap: UberX + Eats together? Ek baar GST register ho gaye to delivery income par bhi GST apply hoga (combined ABN activities). Statements me categorisation sahi rakho.
TFN Holders (Employees): Legal tarike se tax save kaise karein?
Agar aap kisi fleet operator/restaurant ke employee ho (TFN par), to employer aapke wage se PAYG withholding deduct karta hai. Aapko:
- TFN declaration sahi fill karna hai (tax-free threshold tick as per situation).
- Year end me income statement (STP) prefill milta hai; aap work-related deductions claim kar sakte ho (but no GST/BAS).
- Uniform/protective items, phone, data, small tools/bags, limited vehicle costs (agar apni car work me use karte ho) claim ho sakte hain—records zaroori.
Heads-up: Agar contractor model (ABN) par ho, to TFN rules apply nahi karte—phir upar wala ABN+GST framework follow hoga.
Top Allowable Expenses (ATO Approved) – Maximise Legal Savings
Vehicle & Running
- Fuel, servicing, tyres, repairs (business-use %).
- Registration & insurance (CTP + comprehensive) – proportionate.
- Car wash & sanitising, cleaning supplies, air fresheners.
- Tolls & parking (fines/penalties not deductible).
- Depreciation or instant asset write-off (eligibility & caps apply).
Other Running Costs
- Platform commissions & booking fees (Uber/DiDi/Ola/Menulog/DoorDash).
- Mobile phone & data (business %), GPS apps, mounts/chargers.
- Safety gear: dashcam, hi-vis/reflective gear, delivery bags.
- Accounting/software, bank fees (business account), tax agent fees.
- Home-office admin % (if applicable – desk, stationery, printing).
Rule of thumb: Jo kharcha directly income kamane se related hai aur aapke paas record hai—wo proportion ke saath generally deductible hota hai.
Car Expense Methods: Cents-per-km vs Logbook
1) Cents-per-kilometre (simple)
- Rate 88 cents/km (FY 2024–25); max 5,000 km = up to $4,400 deduction.
- Receipts ki zarurat nahi, but reasonable evidence of kms (diary/app/roster) rakho.
- Depreciation/fuel separately claim nahi kar sakte—rate all-in hai.
2) Logbook method (maximiser)
- 12-week representative logbook maintain karo + odometer readings.
- Business-use % × (fuel, servicing, rego, insurance, depreciation/lease interest, etc.).
- Usually heavy-use rideshare drivers ko yeh method zyada benefit deta hai.
Choose smart: Short hours/part-time? Cents/km. Full-time/high kms? Logbook zyada paisa bacha sakta hai.
International Students, Post-Study Work Visa (485/PSW), & Permanent Residents
International Students
- Tax residency facts: Aksar students Australia me 183+ days aur settled pattern ke saath tax resident treat kiye jaate hain (visa ≠ tax residency). Resident rates aur tax-free threshold apply ho sakti hai—apni situation assess karo.
- ABN par delivery/ride-sourcing kar rahe ho? Upar wale GST/deductions rules same.
- Temporary visa holders ke liye superannuation accumulate ho sakta hai; country chhodte waqt DASP claim options check karo.
Post-Study Work Visa (485/PSW)
- Generally resident tax rates; ABN activity allowed subject to visa work rights.
- Longer hours/high kms = logbook method consider karo; BAS discipline maintain.
Permanent Residents
- Full resident obligations: worldwide income report, but deductions fully available as per rules.
- Asset planning: Small business entities (turnover thresholds meet hone par) ke liye $20k instant asset write-off options check karo (vehicle accessories, phones, tools, etc.).
Don’t do this: Cash jobs ko ignore mat karo; SERR ke baad platforms ATO ko data bhej rahe hain—mismatch par review/penalties possible.
Compliance: Records, BAS & Penalties se kaise bachen
- Keep everything: Receipts, invoices, platform monthly/annual statements, odometer snapshots (start/end of year), logbook.
- BAS on time: Quarterly due dates miss na karein—interest & penalties lag sakte hain.
- Apportionment: Personal vs business use alag rakho; sirf business portion claim.
- Pre-fill check: ATO pre-fill me platforms ki data aa sakti hai—match zaroor karein.
Quick FAQs (2025-26)
Short, practical answers:
Q1: Kya UberX driver ko GST register karna hi padega?
Haan. Ride-sourcing ko GST me taxi travel maana jata hai—turnover threshold apply nahi hota. ABN + GST from day one, phir BAS file karo.
Q2: Uber Eats only? GST kab?
Agar aap sirf delivery karte ho, to GST tabhi jab aapka ABN turnover ≥ $75,000 per annum ho. Lekin agar aap rideshare bhi karte ho, to GST registration hone par delivery income par bhi GST applicable hoga.
Q3: 2024–25 cents-per-km rate kitna hai?
88 cents per km (maximum 5,000 km claim). Zyada running ho to logbook method consider karo.
Q4: Instant asset write-off 2025 me mil raha hai?
Haan, small businesses ke liye $20,000 instant asset write-off 2024–25 aur 2025–26 income years me available hai (eligibility conditions apply). Vehicle purchase pe special rules hote hain—agent se check karein.
Q5: ATO ko meri income kaise pata chalegi?
Sharing Economy Reporting Regime (SERR) ke tahat platforms ATO ko transactions report karte hain (2023 se ride-sourcing/accommodation; 2024 se baaki services). Isliye income match na hone par notice aa sakta hai.
ATO & Trusted References
- Ride-sourcing GST from $1 & registrations: ATO — “Ride-sourcing | Registrations”.
- General ride-sourcing income & deductions: ATO — “Income and deductions for ride-sourcing”.
- Cents-per-km rate: ATO — “Cents per kilometre method (88c for 2024–25)”.
- Logbook rules: ATO — Logbook method (12-week representative period).
- SERR (platform reporting): ATO — “What is the SERR” (from 1 Jul 2023; expanded 1 Jul 2024).
- GST focus area confirmation: ATO small business focus—taxi/ride-sourcing must be GST-registered.
- Instant asset write-off $20,000 (now law; 2024–25 & 2025–26): ATO new legislation page.
- Uber Eats GST threshold explainer (delivery-only): Lawpath / specialist tax guides.
Tip: Har claim ke liye receipts & statements zaroor save karein. Personal advice ke liye registered tax agent se baat karein.
Need a downloadable checklist?
Comment me likhein: “Send BAS & Logbook Checklist” — hum aapko ready-to-print template de denge.
