# Tax return lodgment - entries for declaring income



## pcfanta

Hi fellow Uber drivers,

I have questions in regard to lodging tax return. I've got the figures for income as well as expenses (net of or inclusive of GST depending on what it is) ready, however as I go through steps in myTax I found myself confused with the entries for business income and expenses.

I have already done my BAS with GST correctly calculated, so please help the thread simple and focused on income and deductions net of GST and uber service fees including GST in tax return lodgment.

1) In Step 3 - Personalise return, I understand that we as an Uber driver who does it as a sole trader do not meet the requirements for Personal Service Income, hence 'Business income or loss' should be ticked. Is this correct?

2) In the Business payment summaries under Business/sole trader, partnership and trust income section, there are fields for:
- Payer's name
- Payer's ABN
- Payment type
- Gross payments
- Tax withheld
- Primary or Non-primary production

Can someone kindly go through each of them and advise what to enter for declaring income from Uber?
Each one of us trades as a sole trader or a company, so I'm confused with this particular section.
Also, GST received in income has already been dealt with in BAS, which means Income net of GST will need to be declared as I understand. Do you need to declare the gross income inclusive of GST in 'Gross payments' section? and what do we do with 'Tax withheld'?

Thank you for your help in advance!


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## Jack Malarkey

pcfanta, I regret I can only be of limited help as I don't have ready access to the income tax return form. I won't be lodging my own tax return until early October.

I suggest that you arrange for the Australian Taxation Office to call you after-hours by phoning 13 28 66 (business enquiries) or by using this form: http://www.sba.ato.gov.au/Forms/Book-an-after-hours-call-back---small-business-support/.

Alternatively, you may wish to seek the help of a registered tax agent knowledgeable about the taxation treatment of rideshare for a tax deductible fee.

I confirm that income from a rideshare business is not personal services income.

You do not include the GST component of the fares in assessable income. See https://www.ato.gov.au/Business/Inc.../What-to-exclude-from-your-assessable-income/.

Reduce any deductions you claim by any input tax credits available to you for GST purposes.


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## pwdinwy

I don't think business payment summaries applies to you. What you need to fill in is the 'Business Income or losses' section.

Your income and deductions go under the 'Non-primary production' section. Put your gross income under 'Other business income – manually calculated' and your expenses under 'All other expenses – manually calculated'

Then put your net income (gross minus expenses, this already calculated under 'Total non-primary production net income or loss from business') under 'Remaining net non-primary production income or loss from business *'

You will also need to put your net income under 'Net small business income (from sole trading activities)' in the Tax offset section.

I got this information after a long live chat with an adviser on the ATO website, I do Uber Eats on a bicycle so it may be different for you, so I recommend you do the same or give them a call like Jack said and just go through EVERYTHING you need to know.

Hope this helps. Jack Malarkey above has also been a massive help to myself so I highly recommend his knowledge of tax returns as well!


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## irish_tea

pwdinwy said:


> I don't think business payment summaries applies to you. What you need to fill in is the 'Business Income or losses' section.
> 
> Your income and deductions go under the 'Non-primary production' section. Put your gross income under 'Other business income - manually calculated' and your expenses under 'All other expenses - manually calculated'
> 
> Then put your net income (gross minus expenses, this already calculated under 'Total non-primary production net income or loss from business') under 'Remaining net non-primary production income or loss from business *'
> 
> You will also need to put your net income under 'Net small business income (from sole trading activities)' in the Tax offset section.
> 
> I got this information after a long live chat with an adviser on the ATO website, I do Uber Eats on a bicycle so it may be different for you, so I recommend you do the same or give them a call like Jack said and just go through EVERYTHING you need to know.
> 
> Hope this helps. Jack Malarkey above has also been a massive help to myself so I highly recommend his knowledge of tax returns as well!


That was really helpful pwdinwy.

Does that mean you put the uber service fee into the "All other expenses - manually calculated" section?

Thanks.


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## pwdinwy

irish_tea said:


> That was really helpful pwdinwy.
> 
> Does that mean you put the uber service fee into the "All other expenses - manually calculated" section?
> 
> Thanks.


Yes it does


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## UberBLACKtown

What do you use to describe Uber in tax return? There is no selection for "Uber". Looks like "taxi driver" is the closest one that I can choose.


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## pwdinwy

UberBLACKtown said:


> What do you use to describe Uber in tax return? There is no selection for "Uber". Looks like "taxi driver" is the closest one that I can choose.


I imagine taxi driver is the closest one you can use. It's whatever describes your occupation best. I only do Eats so I had to select "courier/delivery driver"


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## Blkey

When you mean remove the gst component, do I just refer to my quarterly bas for the net income? Like for example I paid 1/11 of my gross fares which included the uber fees. So I remove the gst and uber fees?

Thanks in advance.


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## UberDriverAU

Blkey said:


> When you mean remove the gst component, do I just refer to my quarterly bas for the net income? Like for example I paid 1/11 of my gross fares which included the uber fees. So I remove the gst and uber fees?
> 
> Thanks in advance.


If you had $11K in fares for the year, $1K would be GST payable and $10K would be assessable income that you would need to declare on your tax return. You then claim deductions for Uber's fees.


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## Blkey

Ok. So, in the non primary production total business income, I would put the $10k in that scenario and then I would total my uber fees and put in contractor, subcontractor and commission expense or just put under all other expense - manually calculated? One other thing, that gst payable of 1k, do i have to put it as well in any other expenses mentioned? Thanks.


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## UberDriverAU

Blkey said:


> Ok. So, in the non primary production total business income, I would put the $10k in that scenario and then I would total my uber fees and put in contractor, subcontractor and commission expense or just put under all other expense - manually calculated? One other thing, that gst payable of 1k, do i have to put it as well in any other expenses mentioned? Thanks.


GST gets excluded from your income tax return altogether. That's what BASes are for. Have you provided your ABN and GST details to Uber?


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## Icecool

pcfanta said:


> Hi fellow Uber drivers,
> 
> I have questions in regard to lodging tax return. I've got the figures for income as well as expenses (net of or inclusive of GST depending on what it is) ready, however as I go through steps in myTax I found myself confused with the entries for business income and expenses.
> 
> I have already done my BAS with GST correctly calculated, so please help the thread simple and focused on income and deductions net of GST and uber service fees including GST in tax return lodgment.
> 
> 1) In Step 3 - Personalise return, I understand that we as an Uber driver who does it as a sole trader do not meet the requirements for Personal Service Income, hence 'Business income or loss' should be ticked. Is this correct?
> 
> 2) In the Business payment summaries under Business/sole trader, partnership and trust income section, there are fields for:
> - Payer's name
> - Payer's ABN
> - Payment type
> - Gross payments
> - Tax withheld
> - Primary or Non-primary production
> 
> Can someone kindly go through each of them and advise what to enter for declaring income from Uber?
> Each one of us trades as a sole trader or a company, so I'm confused with this particular section.
> Also, GST received in income has already been dealt with in BAS, which means Income net of GST will need to be declared as I understand. Do you need to declare the gross income inclusive of GST in 'Gross payments' section? and what do we do with 'Tax withheld'?
> 
> Thank you for your help in advance!


If uber is your only income then you only have worry about the business section of the tax return , you shouldn't have any tax withheld maybe PAYG tax instalment everything you put in the tax return have to be net of gst . You put your net income in the non primary business income . For the expense you just look at the category of the expense in the tax form like motor vehicle expense you put it in the appropriate section . For the depreciation of the car you need to work it out . All other expense you just put in the other expense like uber fees and mobile phone etc . You might have use the online to do your tax return becuase you got business income .


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## kash88

pwdinwy said:


> Your income and deductions go under the 'Non-primary production' section. Put your gross income under 'Other business income - manually calculated' and your expenses under 'All other expenses - manually calculated'
> 
> Then put your net income (gross minus expenses, this already calculated under 'Total non-primary production net income or loss from business') under 'Remaining net non-primary production income or loss from business *'
> 
> You will also need to put your net income under 'Net small business income (from sole trading activities)' in the Tax offset section.
> !


So after putting e.g. -$1000 in net income, will it automatically be offset for next years return as we can claim it for 17/18 return correct?


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## Icecool

kash88 said:


> So after putting e.g. -$1000 in net income, will it automatically be offset for next years return as we can claim it for 17/18 return correct?


Uber is consider as a business income so if your uber turn over income is over $20k and you got other income like wage and salary . You can use the $-1000 against your other income . Otherwise yes you can carry the loss for next year. There is a section where it said carry loss forward you just put the $1000 loss there


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## UberDriverAU

Icecool said:


> Uber is consider as a business income so if your uber turn over income is over $20k


To clarify, it needs to be $20K in assessable income, which is equivalent to $22K in fares, surge, tolls, etc.


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## Icecool

Yes that's right 


UberDriverAU said:


> To clarify, it needs to be $20K in assessable income, which is equivalent to $22K in fares, surge, tolls, etc.


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