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Uber drivers must register for GST

Posted by Northadvisory on March 21, 2017

In ‘Uber BV v FC of T‘, the Federal Court has held that persons who are Uber drivers are required to be registered for GST purposes. The court considered that the provision of a ride by an uberX Partner to a customer was the supply of “taxi travel” for GST purposes.

Enterprises with a turnover of less than $75,000 do not need to register for GST but there is a special rule or exemption, created by s 144-5(1) in Pt 4-5 of the A New Tax System (Goods and Services Tax) Act 1999, which has the effect that taxi and limousine operators are required to be registered, regardless of turnover. This high profile case confirmed an earlier direction from the ATO that an Uber driver must be registered for GST, irrespective of any turnover threshold.

If you have any questions or enquires, please contact:

Norman Ruan
Accountant
T: 02 9984 7774
E: normanr@northadvisory.com.au

Martin van der Saag
Director
T: 02 9984 7774
E: martinv@northadvisory.com.au