# ATO: Ride-sourcing—income and deductions



## Jack Malarkey (Jan 11, 2016)

Australian Taxation Office (16 December 2020):

https://www.ato.gov.au/Business/Sta...?page=7#Ride_sourcing___income_and_deductions
[HEADING=1]Ride-sourcing - income and deductions[/HEADING]
We know the challenging economic conditions and social distancing restrictions imposed on businesses such as restaurants, night clubs, sporting venues and airports will have caused a reduction in the demand for your ride-sourcing services.

If the current circumstances have forced you to take on other types of work and incur different expenses, you may be entitled to claim a deduction for these expenses.

It is important that you report all your income, including income received from ride-sourcing in your income tax return and business activity statements to enable you to claim these deductions.

We receive information about income you've been paid from ride-sourcing and some delivery work through the ride-sourcing data matching program protocol. We can use this information to ensure income is being correctly reported.

See also:


Deductions for ride-sourcing
How to add a vehicle and manage your car trips using myDeductionsExternal Link
Claiming a tax deduction for motor vehicle expenses
[HEADING=2]Business and private use[/HEADING]
Expenses can sometimes be part business and part private use. You can only claim a deduction for the business portion of the expense - this is called apportionment. You need to show how you calculated whether your expenses were related to business or private use.

[HEADING=2]Claiming GST credits[/HEADING]
You must be registered for GST to claim GST credits.

You can claim a credit for any GST included in the price you pay for goods and services you use in your business. This is called an input tax credit, or a GST credit.

If you claim a credit for GST paid on an expense, you can only claim the remaining amount (the total cost minus GST) as an income tax deduction.

[end]

Other recent relevant ATO publications:

https://www.ato.gov.au/uploadedFiles/Content/IND/Downloads/Are_you_a_ride_sourcing_driver.pdf
https://www.ato.gov.au/uploadedFile...providing_a_ride_sourcing_service_qc53420.pdf

















See also:

https://www.ato.gov.au/General/The-sharing-economy-and-tax/Ride-sourcing/?=redirected_ridesourcing


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## crumpola (Nov 6, 2017)

Re "Expenses you may be able to claim include: ■ facilitator fees" - any idea what this covers - all Uber charges, govt charges?


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## Jack Malarkey (Jan 11, 2016)

crumpola said:


> Re "Expenses you may be able to claim include: ■ facilitator fees" - any idea what this covers - all Uber charges, govt charges?


That means the commissions (service fees) paid to rideshare companies like Uber.

Government charges would also typically be deductible.


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