Key points
- Download app income records.
- Keep business expense receipts.
- Separate work use from private use.
Income records
Review app statements, bank deposits, platform fees and any other delivery or rideshare income.
Expense records
Vehicle costs, phone, internet, equipment and delivery supplies may need to be reviewed against business use.
Record habits
Keep records regularly rather than trying to reconstruct the whole year at tax time.
Summary
Uber and delivery tax returns are much easier with clean app, income and expense records.
Separate food delivery from passenger trips
Tell us whether you delivered food, transported passengers, or did both. Download statements from every platform you used and include the reporting period. Keep platform fees, earnings and bank payouts identifiable so that net payouts are not confused with gross income.
GST treatment differs: passenger ride-sourcing requires GST registration regardless of turnover, while food delivery generally follows the normal registration threshold. If you do both, have your position checked. Provide any BAS records as well as your annual income documents.
This guide is general information only. Your tax position can differ depending on income type, residency, visa status, records and personal circumstances. Check official ATO guidance or seek individual support before lodging.