Are you aware of the recent change in GST law for Uber Driver in Australia?

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.

Businesses with an annual turnover of less than $75,000 do not need to register for GST.

However under 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, taxi and limousine operators are required to be registered for GST regardless of turnover.

Source:
Providing taxi travel services through ride-sourcing and your tax obligations
A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 144.5