QUARTERLY BAS — Q3 FY26 · DUE IN 16 DAYS·PRIVATE HEALTH INSURANCE · DUE IN 51 DAYS
FREE PRACTITIONER CHECKLIST · UPDATED 2026
Rideshare Tax Deduction Checklist 2026
Practitioner-prepared one-page checklist for Australian Uber, DiDi, Ola and Bolt drivers. Tick off the deductions, documents and BAS items you need before lodging. Print as PDF or work through it on screen.
STEP 1 · ABN + GST
Registration items to confirm
Active ABN registered on the Australian Business Register (free, ~15 min via abr.gov.au)
GST registered from your first dollar of fares — rideshare is a special class under s 144-5 GST Act; the $75,000 threshold doesn't apply
BAS reporting cycle confirmed (quarterly is standard for most drivers)
Bank account details set up for ATO refund / payment
STEP 2 · INCOME TO REPORT
Income (gross — not the net deposited)
Gross fares paid by passengers from each platform's annual tax summary (Uber, DiDi, Ola, Bolt)
Tips received (separate line on most platforms)
Promotional / boost / quest payments
Cancellation fees received
Sum total = gross fares + tips + promotions (not the bank deposit, which is net of platform fees)
STEP 3 · VEHICLE EXPENSES
Pick one method (one for the whole year)
Cents-per-km method
Reasonable estimate of work-related kilometres
Capped at 5,000 km × 88¢/km = $4,400 maximum
No logbook required — but a calendar/shift record helps
Logbook method (usually better for active drivers)
12 consecutive weeks of contemporaneous logbook entries
Odometer readings at start and end of FY26
Receipts: fuel, registration, insurance, servicing
Finance interest if vehicle is on a loan
Depreciation schedule (or apply ATO standard rate)
STEP 4 · OTHER DEDUCTIBLE EXPENSES
Receipts to gather
Platform service fees (Uber 25-28%, DiDi, Ola — usually itemised on platform statements)
Rideshare-specific car insurance add-on (not the standard private cover)
Mobile phone bills × work-use percentage
In-car phone mount, charger, dashcam
Vehicle cleaning + detailing receipts (deep clean after spills counts)
Bottled water, mints, charging cables for passengers
Driver-account upgrade fees (Uber Pro, DiDi Premium)
Tolls + parking incurred during fares or actively-seeking trips
Music streaming subscription × conservative work-use percentage
BAS lodgement / tax-agent fees from last year
STEP 5 · BAS LODGEMENT
Quarterly BAS items
GST collected on fares (1A field)
GST credits on running costs (1B field)
PAYG instalments if applicable (5A field)
Lodgement deadline: 28 Oct / 28 Feb / 28 Apr / 28 Jul (paper); registered-agent lodgement extends Q1, Q3, Q4 by ~4 weeks
Payment date = same as lodgement date (not a separate clock)
STEP 6 · COMMON MISTAKES TO AVOID
Don't do these
Driving without GST registration — the ATO's SERR data-matching catches this
Reporting net bank deposits as income (they're net of platform fees — gross is the figure)
Reconstructing a logbook from app data after year-end (must be contemporaneous)
Claiming home-to-pickup-point travel as work travel (it's private commute)
Forgetting platform service fees as a deduction (often 25-28% of gross)
Treating actively-seeking-fares time as private kilometres (it's work-related)
ABOUT THIS CHECKLIST
Practitioner-prepared by Zaki Choudhry, Registered Tax Agent (TAN 26321143). Updated for FY2026-27. Figures cited (88¢/km, 5,000 km cap) verified against ATO at publication. This is professional information — every driver's facts differ; for personal advice book a discovery call or call (03) 8732 2126. Reviewed annually.
A modern, registered tax agent based in Strathtulloh, VIC. Helping individuals and businesses across Australia since October 2024.
26 Basildon Crescent, Strathtulloh VIC 3338
(03) 8732 2126 · info@taxtracker.com.au
(03) 8732 2126 · info@taxtracker.com.au
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