Tax for Delivery & Gig Workers in Australia: ABN, GST & Deductions

When you deliver for Uber Eats, DoorDash or Menulog, you're not an employee — you're a sole trader. That changes everything about tax: no one withholds it for you, you need an ABN, and you can claim deductions. Get it right and you keep more; get it wrong and you get a bill.

You need an ABN

Gig platforms require an Australian Business Number (ABN) because you’re running a small business. It’s free to get and means your delivery income is business income you report at tax time.

GST — the $75,000 rule

For food delivery, you only need to register for GST once your business turnover passes $75,000/year — most part-time riders never reach it. (Note: rideshare like Uber driving is different — GST applies from the first dollar. Food delivery follows the $75k threshold.)

Deductions you can claim

• Vehicle running costs — fuel, servicing, or cents-per-km (see our mileage guide).
• Phone and data (the work-use portion).
• Bags, helmet, bike maintenance and equipment.
• Platform/service fees taken by the app.

Worked example — a rider's return

Sam earns $18,000 delivering over the year. He claims $3,200 in deductions (kilometres, phone, equipment). His taxable income is $18,000 − $3,200 = $14,800. As a working holiday maker he’d pay 15% on that = $2,220 — instead of $2,700 without the deductions. Tracking expenses saved him $480.

Set aside tax as you go

Because no tax is withheld, put aside roughly 15–20% of each payout so you’re not caught short at tax time. Tracking income and expenses through the year makes that automatic.