Short answer
If you drove for Uber Eats during FY2025-26, you must report all earnings in your tax return — even if it was a few hundred dollars on the side. Uber Eats reports to the ATO under the Sharing Economy Reporting Regime (SERR), so it WILL be pre-filled — but pre-fill alone doesn't claim your deductions.
You'll generally lodge as a sole trader with the Business and Professional Items schedule. Net profit = total earnings - deductions, which flows into your individual return.
What you can claim
1. Car expenses (your biggest deduction)
Two methods — pick the better one each year:
| Method | What you claim | Cap | Records needed |
|---|---|---|---|
| Cents per km | 88¢ per km (FY2025-26 rate) × work-related km | 5,000 km/yr | Reasonable log of how you arrived at the km figure |
| Logbook method | Actual costs × work-use % (fuel, rego, insurance, repairs, depreciation, interest) | No cap | 12-week logbook + receipts |
Logbook always wins for serious drivers. A driver doing 15,000 work km earns ~$4,400 at cents per km, but typically $8,000-12,000 with logbook depending on car costs.
What counts as work km: passenger pickup, delivery, and the return drive looking for the next pickup (with the app open). NOT your commute from home to the first job of the day.
2. Phone + data
Apportion by work-use % of your monthly bill. If you use one device, 50-70% is a reasonable typical claim provided you can justify it (1 month of itemised log is enough evidence).
3. GST (if registered)
GST rules differ by what you deliver. Food-only delivery (Uber Eats) is NOT ride-sourcing — you only need to register for GST once your turnover reaches $75,000/year, the normal threshold. The "GST from the first dollar" rule applies to transporting passengers (Uber rides, DiDi, Ola). If you do BOTH rides and food delivery on the same ABN, the ride-sourcing rule applies and you must register from dollar one — quarterly BAS included. Unsure which side you fall on, or registered when you didn't need to? Fix it with a Tax Agent before lodging.
4. Other deductibles
- Insulated delivery bag, jacket, helmet (work-only)
- Bike maintenance and depreciation (if cycling)
- Uber Eats commission/fees (already deducted on your statement — don't double-count)
- Cash management apps if you use them for record-keeping
- Tax agent fee from last year
What you CAN'T claim
- ❌ Speeding or parking fines
- ❌ Personal trips even with the app on (e.g. driving to a friend's place)
- ❌ Coffee while delivering ("meals at work" is generally not deductible for sole traders unless travelling overnight)
- ❌ Full car cost without logbook + work-use %
Records to keep (audit-proof)
- 12-week logbook (any 12-week period, repeatable every 5 years)
- All car expense receipts (fuel, rego, insurance, services, repairs, tyres)
- Phone bills with annotated work-use %
- Bank statements showing Uber Eats deposits
- Your Uber Eats annual tax summary (download from the app)
Keep for 5 years from lodgement date.
When you should use a Tax Agent
- First year driving (logbook + GST registration setup is a one-time pain)
- Drove for multiple platforms (Uber Eats + DoorDash + Menulog) — schedule gets messy
- Mixed personal/business use vehicle
- Bought the car this year (depreciation pool decision)
- Cash app payments alongside platform (mixed income source)
Need a professional? Browse every TPB-registered tax agent near you in the AusTax directory, or post a request and matching practices will contact you — free.
See sole trader decision guide for the broader sole-trader framework.
Need Help With Your Tax Return?
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*Disclaimer: This is general information only and does not constitute personal tax advice. Consult a registered tax agent for advice tailored to your specific situation. Always verify against the latest ATO guidelines at ato.gov.au.*
This is general information only. Sharing-economy tax has more changing rules than most categories — confirm with a TPB Registered Tax Agent each year.