Delivery driver tax guide: Uber Eats, DoorDash and couriers
Driver Hub concept and editorial direction: Bilal Jivraj at ALITAX. Research-assisted guides; provider facts are attributed to their original sources. About Bilal Jivraj · Editorial policy
Sources checked:
Delivery-only work is not passenger ride-sourcing, so the first-dollar taxi and rideshare GST exception does not apply. A courier generally uses the ordinary GST turnover tests, while still declaring all business income. If the same driver also carries passengers for fares, GST registration is required from passenger driving commencement.
Delivery-only and passenger work are not the same GST case
The decisive distinction is what the vehicle carries. Uber Eats, DoorDash, Amazon Flex and other courier work move food or parcels; passenger ride-sourcing moves a person for a fare. The ATO's regardless-of-turnover rule expressly covers taxi, limousine and ride-sourcing passenger travel. A delivery-only operator instead monitors the ordinary registration rules.
Under those general rules, a business must register when GST turnover is $75,000 or more, or a new business expects to reach that amount in its first year. Current turnover uses the current month plus the previous 11 months; projected turnover uses the current month plus the next 11 months. Turnover is business income, not profit. Once required, the ATO says registration is due within 21 days.
| Scenario | Registration issue | Record priority |
|---|---|---|
| Uber Eats, DoorDash or parcel delivery only | Monitor ordinary current and projected GST turnover | Gross platform income across all delivery apps |
| Amazon Flex plus another courier business | Combine enterprise turnover; do not test each app alone | Statements, invoices, adjustments and deposits |
| Delivery plus Uber or DiDi passenger trips | Passenger trips trigger registration regardless of turnover | Separate work types, then account through one GST registration |
| Below threshold and delivery only | Registration may be optional, subject to the driver's circumstances | Continue monthly turnover checks and retain records |
Sources: Registering for GST · Ride-sourcing
Practical records for a multi-app courier
Suppose a driver delivers restaurant orders on Friday, parcels on Saturday and accepts passenger trips on Sunday. The weekly bank deposits are not a sufficient ledger: each platform may net commissions, adjustments or other charges before payment. Record gross income by platform and work type, the associated fees, and the deposit used to reconcile the statement.
Manual inclusion remains important. ALITAX currently identifies automated statement import for verified Uber and DiDi flows only; income from Uber Eats where not included in that verified flow, DoorDash, Amazon Flex and other courier sources should be entered or supplied manually. This is a product-workflow distinction, not a claim that unsupported platforms have different tax treatment.
- Save weekly or monthly platform statements before account access or formats change.
- Record tips, incentives, bonuses, cancellations and adjustments as well as base delivery payments.
- Maintain a trip or kilometre record showing business purpose; an app being switched on does not convert a private trip automatically.
- Retain receipts and tax invoices, noting who paid and the business-use percentage.
- Reconcile annual platform totals to the business schedule even where no GST registration is required.
Sources: Income and deductions for ride-sourcing · ALITAX online tax and BAS service
What delivery drivers can and cannot treat as business costs
A cost needs a connection to earning delivery income, and only its business portion is considered. Examples may include platform commissions, insulated bags or other equipment used for deliveries, the business share of phone use, and eligible vehicle costs. Eligibility still depends on ownership, method, evidence and whether the expense is capital or immediately deductible.
Ordinary meals and coffee consumed on a break are private, even during a long shift. Speeding and parking fines are not deductible. Parking fees incurred for an income-producing purpose are different from parking fines, so descriptions matter. Do not convert a personal cost into a deduction merely because it was paid between jobs.
| Cost | Likely question | Caveat |
|---|---|---|
| Delivery bag or phone mount | Was it bought and used to perform deliveries? | Apportion private use; capital rules may apply |
| Fuel and vehicle running costs | Which valid car-expense method applies? | Do not duplicate costs already covered by cents per kilometre |
| Coffee or meal on a normal break | Is it ordinary personal food or drink? | Generally private, not a routine driver deduction |
| Parking charge | Was the parking for delivery work? | A parking fine remains non-deductible |
Menulog records are historical, not disposable
Menulog's Australian site now states that Menulog is closed, consistent with ABC News reporting that Australian operations would stop in November 2025. A former courier should still retain earlier Menulog statements and expense evidence for the applicable record-retention period. Closure of a platform does not erase income already earned or turn old account downloads into optional records.
Current educational examples should describe Menulog as historical rather than imply an active integration. Platform-neutral courier guidance is more durable: include every source of income, regardless of whether a tax product imports that statement automatically.
Sources: Menulog is closed · Menulog is closing down in Australia later this month
Common questions
Does a delivery-only driver register for GST from the first dollar?
Not under the passenger taxi and ride-sourcing exception. Apply the ordinary GST registration rules, including current and projected $75,000 turnover tests, and obtain advice where activities or overseas platform arrangements complicate the position.
What changes if I start taking passenger rides?
The passenger ride-sourcing activity triggers GST registration from commencement regardless of turnover. Use one GST registration across the enterprise and keep enough detail to classify each income stream.
Can DoorDash or Amazon Flex income be left out if it is not imported automatically?
No. Automation affects data entry, not assessability. Add or provide every platform's gross income and related records manually when an import is unavailable.
Sources and verification
- Registering for GST — Australian Taxation Office. Checked 2026-09-18.
- Ride-sourcing — Australian Taxation Office. Checked 2026-09-18.
- Income and deductions for ride-sourcing — Australian Taxation Office. Checked 2026-09-18.
- Menulog is closed — Menulog. Checked 2026-09-18.
- Menulog is closing down in Australia later this month — ABC News. Checked 2026-09-18.
- ALITAX online tax and BAS service — ALITAX. Checked 2026-09-18.
Related driver guides
- Rideshare BAS and GST guide for Australian drivers
- Rideshare driver deductions and record-keeping guide
- Rideshare and delivery equipment that earns its space
General information, not personalised tax, insurance or medical advice. Verify current terms before deciding.