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