Do Uber Drivers Need An ABN In Australia?

Driving for Uber or delivering with Uber Eats can be a flexible way to earn income on your own schedule. Before you start, there’s one practical question that comes up again and again: do you need an ABN to drive or deliver with Uber in Australia?

Short answer: yes. Because you’re engaged as an independent contractor (not an employee), you’re running a small business and you’ll generally need an Australian Business Number (ABN) to operate - even if you only work a few hours a week.

In this guide, we’ll unpack what an ABN is, why it’s required for rideshare and delivery work, how to get one, and what it means for your tax, GST, superannuation and compliance. Our goal is to help you set things up correctly so you can focus on earning, not admin.

Note: This article provides general information for Australian drivers and riders. Tax rules can be complex and change over time, so consider getting tailored tax advice for your situation.

What Is An ABN And Why It Matters For Uber And Uber Eats

An ABN (Australian Business Number) is an 11‑digit identifier for your business. It’s used by government agencies, platforms like Uber, and other businesses when you invoice or get paid. If you’re driving rideshare or making deliveries, you’re treated as an independent contractor, which means you’re carrying on an enterprise and are expected to have an ABN.

Having an ABN helps you operate legally, invoice or accept RCTIs (explained below), and manage your tax obligations. It’s also a practical signal to platforms and customers that you’re trading as a business. If you’re weighing up the pros and cons of holding an ABN, it’s worth reading more about the ABN from a small-business perspective.

If you supply services without quoting an ABN where one is required, the payer may need to withhold tax from your payments at the top marginal rate under the “no‑ABN withholding” rules. In practice, this can significantly reduce what lands in your bank account, so getting your ABN sorted early is smart.

Do Uber And Uber Eats Drivers Need An ABN?

Yes - both Uber rideshare drivers and Uber Eats delivery partners generally need a valid ABN in Australia. Uber onboards you as a contractor and typically requires an ABN before activating your account or making payouts, regardless of whether you plan to drive full-time or just a few hours per week.

Whether you use a car, scooter or bicycle, the ABN requirement for Uber Eats is the same. You’re still operating your own business as a contractor and you’ll supply your ABN to Uber as part of onboarding and payment settings.

If you’re new to self‑employment, it can help to understand what operating as a contractor involves - for example, managing your invoices, expenses and tax. Our guide to working under an ABN explains the key concepts in plain English.

What About Invoicing And RCTIs?

In the gig economy, it’s common for platforms to issue recipient created tax invoices (RCTIs) instead of you issuing your own invoice for every trip or delivery. An RCTI is an invoice the buyer (here, Uber) creates on the supplier’s behalf. If you’re registered for GST (more on that below), RCTIs must meet specific rules, including a written agreement that RCTIs can be issued. You can learn how RCTIs work in our overview of recipient created tax invoices.

How To Get An ABN For Uber (Step By Step)

The ABN application is free and usually quick. Most drivers set up as sole traders to keep things simple, but other structures are possible (like a company). Here’s a practical pathway:

1) Choose Your Business Structure

Many Uber drivers and delivery partners start as sole traders because it’s straightforward to set up and manage. If you plan to scale, bring in partners or want limited liability protection, you may consider a company in future. Either way, you’ll still need an ABN for the entity that’s contracting with Uber.

2) Apply Online

Apply for an ABN online via the Australian Business Register. You’ll need your personal details and, if you have one, your Tax File Number. Most applications are processed instantly; if your details need manual checks, it can take a few days.

3) Select Your Business Activity

For rideshare, the activity usually falls under road passenger transport. For Uber Eats, courier or delivery services is typical. If you do both, list both activities or choose the one you expect will be your primary source of income.

4) Keep Your ABN Details Up To Date

If your contact details or activities change, update them with the Australian Business Register. If you stop operating, you can cancel your ABN - and if you return later, you can often reactivate it. It’s common to ask whether does an ABN expire; in short, it doesn’t expire while you’re still carrying on an enterprise, but it can be cancelled if you stop.

5) Provide Your ABN To Uber

Once issued, add your ABN in your driver or courier profile. Uber may verify it before enabling payouts. If you’re going to be registered for GST (see next section), make sure your profile reflects this so the correct GST treatment is applied on your RCTIs.

Tax, GST And Record‑Keeping For Uber Work

Driving or delivering with Uber is business income, so you’ll report it in your tax return and you can claim eligible deductions for your business expenses. Two key points to understand early are GST and record‑keeping.

GST Rules For Rideshare vs Delivery

• Rideshare (UberX and similar): rideshare drivers must register for GST from day one, regardless of turnover. This is a specific rule for taxi travel and rideshare services.
• Delivery (Uber Eats only): GST registration is generally only required if your business has $75,000 or more in annual GST turnover. If you’re below the threshold, you typically don’t register for GST for food delivery alone.

If you’re doing both rideshare and delivery, the rideshare rule wins - you must register for GST and charge/report GST on your taxable supplies. For a deeper dive into these rules, see our guide to GST requirements for Uber drivers.

Income Tax And Deductions

Your Uber income is business income. Keep clear records of your earnings and expenses, including fuel, vehicle costs, tolls, data/phone, safety equipment, and any platform fees. You can claim deductions for eligible business expenses; keep receipts or digital records to substantiate claims.

Using a simple bookkeeping system from day one helps at tax time. If you’re registered for GST, you’ll also need to lodge Business Activity Statements (BAS) and set aside funds for GST and income tax as you go.

Tip: If the platform issues RCTIs, store them with your payout summaries so your accountant can reconcile your income properly.

What If I Don’t Provide An ABN?

If you supply services in the course of an enterprise and don’t quote an ABN when required, the payer may be obliged to withhold tax from your payments at the top marginal rate under the no‑ABN withholding rules. This can be a large hit to your cash flow. The practical fix is simple: apply for your ABN and ensure it’s recorded correctly on your profile.

Useful Admin Extras

• Check your details: If something isn’t adding up on your profile or RCTIs, you can check if an ABN is active and confirm your registration status.
• Payment paperwork: If you operate under a trading name (not your personal legal name), make sure it matches the name connected to your ABN or registered business name in the system.

Because drivers often manage this work themselves, it’s helpful to keep your admin checklist short and consistent - earnings in one folder, expenses in another, RCTIs and BAS records filed monthly or quarterly.

Superannuation, Insurance And Other Compliance

As a general rule, Uber and Uber Eats drivers are engaged as independent contractors, so the platforms don’t usually pay superannuation for you. However, Australia’s superannuation laws can sometimes require super contributions for contractors if the contract is wholly or principally for your labour. The facts of each arrangement matter, so it’s wise to get personalised advice if you’re unsure.

Many drivers make voluntary personal super contributions to build retirement savings. Speak with a licensed tax adviser or financial planner about contribution caps and deductions.

Insurance Considerations

Review your vehicle insurance to confirm it covers rideshare or delivery use - standard policies often exclude commercial use. Depending on your state and personal risk profile, you may also consider public liability or other cover. Our overview on whether contractors need insurance in Australia outlines the common options and why they matter.

Privacy And Data

Most data flows through the platform, but if you collect any personal information yourself (for example, for a side business or separate marketing), you’ll need a clear and compliant Privacy Policy and to follow Australia’s privacy laws. Only collect what you need and secure it properly.

Australian Consumer Law (ACL)

Even as a sole trader, you must treat passengers and customers fairly and avoid misleading conduct. If you run any separate promotions or direct deals outside the app, ensure your advertising and refund practices align with the ACL.

Common Questions About ABNs For Uber Work

Can I Start Driving Before I Get My ABN?

You can usually start the onboarding steps, but activation and payouts may be delayed until your ABN is confirmed. Because the application is free and fast, it’s best to apply before you go through vehicle checks and onboarding.

Do I Need A Business Name?

If you operate under your own legal name (e.g. Alex Chen), you generally don’t need to register a business name. If you want to trade under a different name (e.g. “Citywide Rides”), you’ll need to register that name and connect it to your ABN.

What If I Deliver Only For Uber Eats?

You still need an ABN because you’re contracting as a business. For GST, delivery-only couriers generally register for GST only if their GST turnover reaches $75,000 or more. Keep an eye on your turnover if you work across multiple platforms.

What If I Stop Driving Or Take A Break?

You can continue to hold your ABN if you expect to resume. If you’ve stopped operating completely, you can cancel your ABN and reapply later if needed. Keeping your ABN details accurate avoids compliance headaches down the track.

How Do RCTIs Affect My BAS?

If you’re registered for GST, the RCTIs issued by the platform will show the GST collected on your supplies. Use these to complete your BAS accurately. Make sure the ABN and GST status on your profile match your registrations so the figures are correct.

Practical Setup Checklist For New Drivers

• ABN: Apply as a sole trader (or other structure if that suits your plans) and add it to your profile.
• GST: Register immediately if you do rideshare, and consider registration if your overall GST turnover will reach the $75,000 threshold.
• Banking: Separate account for business income and expenses makes tracking easier.
• Records: Keep RCTIs, payout summaries, receipts and a simple log of kilometres and expenses.
• Insurance: Confirm your policy covers rideshare or delivery use and consider additional cover if appropriate.
• Privacy & ACL: If you collect any customer data outside the app, publish a compliant Privacy Policy and follow fair trading rules.

If you’re scaling beyond part‑time work or operating across multiple platforms, think about whether a different structure might suit you in future and how that affects your registrations and contracts.

Key Takeaways

• Uber rideshare and Uber Eats drivers in Australia are independent contractors, so you’ll generally need an ABN to operate and get paid.
• Rideshare drivers must register for GST from day one; delivery-only drivers typically register once their GST turnover reaches $75,000 or more.
• Platforms often use RCTIs for payouts - keep these with your records and ensure your ABN and GST status are correct in your profile.
• Set up simple, consistent record‑keeping to manage income, expenses and (if registered) BAS lodgements.
• Superannuation is usually not paid by the platform; consider your own contributions and get tailored advice if you’re unsure about your entitlements.
• Confirm your insurance covers rideshare or delivery, and comply with privacy and consumer law if you handle any data or run activities outside the app.

If you’d like a consultation on setting up your Uber driving or Uber Eats delivery business the right way, you can reach us at 1800 730 617 or team@sprintlaw.com.au for a free, no‑obligations chat.