Do You Need an ABN for Uber in Australia?

If your small business uses Uber in any way - whether that’s operating a rideshare or delivery fleet, partnering with Uber Eats as a restaurant, or engaging contractors who drive on these platforms - the question of ABNs (Australian Business Numbers) comes up quickly.

It’s a fair question. Getting your registrations right from day one helps you avoid ATO issues, smooths onboarding with platforms like Uber, and sets you up properly for growth.

Below, we break down when an ABN is required, how GST fits in, which business structure to consider, and the key legal documents you’ll likely need as you scale. Our goal is to help you make informed, confident decisions so you can keep your business moving.

Why ABNs Matter When You Use Uber Or Uber Eats For Your Business

An ABN is your business identifier. Platforms like Uber and Uber Eats generally treat drivers and courier partners as independent contractors, which means you’re running a business (even if it’s just you) and will usually need an ABN to onboard and get paid.

Why this matters:

• It signals to the ATO that you’re carrying on an enterprise, so your income and expenses are treated as business income.
• It allows you to issue valid invoices or receive recipient created tax invoices (RCTIs) from a platform.
• It’s often a platform requirement for payouts and compliance checks.

If you don’t have an ABN when you should, the platform may withhold payments and the ATO can withhold tax from your earnings at a higher rate.

Do You Need An ABN For Uber? Different Scenarios Explained

1) You’re A Solo Driver Or Rider Delivering On Uber Platforms

If you’re driving passengers via Uber (rideshare), you’re contracting as a business. In practice, you’ll be expected to hold an ABN. This applies whether you operate part-time or full-time.

For courier work (e.g. delivering for Uber Eats), platforms typically also require an ABN because the relationship is contractor-to-platform rather than employer-to-employee. In simple terms, if you’re being paid for services as an independent contractor, you should assume you need an ABN.

If you’re brand new to business, it’s worth reading up on what you need to know about working under an ABN - including how income, expenses and superannuation differ from regular employment.

2) You Operate A Small Fleet Or Company That Engages Multiple Drivers

If you’re building a rideshare or delivery operation with multiple vehicles or rider accounts, you’re clearly running a business and will require an ABN. If you trade through a company, you’ll also have an ACN and separate company obligations.

In this scenario, you’ll likely be contracting with drivers. Make sure you put in place a clear Contractors Agreement that sets out rates, responsibilities, insurance, vehicle standards and termination rights. This helps manage risk and align expectations.

3) You’re A Restaurant Partnering With Uber Eats

If you’re a restaurant or café onboarding with Uber Eats, you’ll need your business details and ABN to enter the merchant agreement and receive payouts. You’re trading as a business selling food; the platform is simply a sales channel.

Even if most of your sales flow through the app, you still need robust legal basics for the rest of your operation - things like supplier terms, food safety compliance, and a Website Terms and Conditions if you also take online orders directly.

4) You Provide Services To Uber (Not Through The Platform)

If you’re consulting to Uber or providing B2B services (e.g. marketing, cleaning, vehicle maintenance), you’ll issue invoices as a business supplier, which means an ABN is essential. The platform may issue RCTIs (see below) in some arrangements, which still require an ABN on your side.

GST And Tax Basics For Uber Work

ABN and GST are separate, but related. An ABN identifies your business; GST registration determines whether you charge and remit GST on taxable supplies.

Rideshare Drivers And GST

In Australia, ride-sourcing (transporting passengers for a fare) triggers GST registration from the first dollar you earn - there’s no $75,000 threshold. Learn more about the current position in our guide to GST requirements for Uber drivers.

Food Delivery And Other Services

Food delivery has historically been treated differently from passenger transport. Whether you must register for GST will depend on the latest ATO guidance and your turnover. If you cross the GST threshold (currently $75,000 for most businesses), you must register and start charging/returning GST.

Because policy in the gig economy evolves, check the ATO’s current rules and keep good records. If in doubt, get tailored advice from your accountant and ensure your platform profile matches your tax settings.

Recipient Created Tax Invoices (RCTIs)

Some platforms issue RCTIs - they create the tax invoice on your behalf and pay you accordingly. RCTIs still require you to have an ABN, and they don’t relieve you of GST obligations if you must be registered. If you use RCTIs in your business, read our quick guide to Recipient Created Tax Invoices.

Choosing A Business Structure And Registrations

Once you’re committed to Uber-related work as a business, think about your structure and registrations. Your main options are:

• Sole Trader: Simple and cost-effective to set up. You use your personal TFN with an ABN and report business income in your individual tax return. There’s no legal separation between you and the business, so your personal assets can be exposed to business liabilities.
• Partnership: Two or more people run a business together. Straightforward to establish, but partners share liability and should have a partnership agreement to manage decision-making and exits.
• Company: A separate legal entity (Pty Ltd) with its own ACN and compliance obligations. It can offer limited liability and a more scalable structure if you plan to grow a fleet, hire staff or bring in investors.

There’s no one-size-fits-all answer. If you’re uncertain, consider your risk profile, revenue goals, admin appetite and whether you’ll add co-founders. If you’ll have multiple owners, a Shareholders Agreement is essential to set clear rules on ownership, profit distribution and decision-making.

Not sure what it really means to trade “under an ABN”? This overview of working under an ABN explains how invoicing, super and insurance differ from regular employment.

Hiring Drivers Or Couriers? Contractor Vs Employee Considerations

As soon as you expand beyond just yourself, you’ll need to decide how to engage people lawfully - and document it properly.

Independent Contractors

Many Uber-related businesses engage drivers as independent contractors. If that’s your model, put in place a tailored Contractors Agreement that deals with rates, deductions, vehicle/phone costs, platform policies, safety obligations, privacy, confidentiality and termination. Make sure the day-to-day working arrangement genuinely reflects a contractor relationship.

Employees

If you prefer tighter control over hours, uniforms, training and conduct - or if the nature of the work points to employment - you’ll need compliant employment agreements and to follow Fair Work obligations (wages, leave, super, insurance and more). Use the right Employment Contract template for full-time, part-time or casual staff, and keep policies up to date.

Getting this classification wrong can be expensive. If you’re unsure, it’s wise to seek advice before you engage your first worker so you’re clear on obligations like superannuation, workers compensation and payroll tax.

Essential Legal Documents If You Operate On Uber

Even if most of your operational time sits inside the Uber or Uber Eats app, you still run a business outside the platform. A few core documents will reduce risk and keep you compliant:

• Contractors Agreement: Sets clear rates, responsibilities, safety and termination for any contractors you engage. It’s your first line of defence against disputes. You can start with a tailored Contractors Agreement.
• Employment Contract: If you hire staff, use a compliant Employment Contract and pair it with basic workplace policies (safety, conduct, leave).
• Privacy Policy: If you collect any personal information (e.g. through a website, driver onboarding forms or marketing), Australian privacy law expects you to explain how you collect, use and store that data. A tailored Privacy Policy helps you meet these obligations.
• Website Terms and Conditions: If you take orders or bookings directly (outside of Uber), you should set rules for users, liability limitations and IP protections with clear Website Terms and Conditions.
• Supplier and Vehicle Agreements: If you lease vehicles, procure equipment or outsource maintenance, put written terms in place to manage service levels, insurance, downtime and liability.
• Shareholders Agreement (if a company with multiple owners): Locks in roles, voting, share transfers, vesting and exit mechanics so the business can keep moving even if relationships change. See Shareholders Agreement.

Not every business will need every document on day one, but getting the essentials right early can prevent bigger headaches later.

Common Pitfalls To Avoid With Uber And ABNs

• Trading Without An ABN: If you’re clearly contracting, get an ABN before you start. Delays can hold up your payouts and cause ATO withholding issues.
• Wrong GST Settings: Rideshare drivers generally must register for GST from the first dollar. Double-check your ATO and platform settings match the work you do. The guide on GST requirements for Uber drivers is a helpful starting point.
• Poor Record Keeping: Keep accurate logs of income, platform fees, fuel, maintenance, tolls, insurance and phone costs. Good records support deductions and cash flow visibility.
• Misclassifying Workers: If you’re engaging people, make sure the reality of the arrangement matches the paperwork. A contractor in name only can expose you to back-pay and penalties.
• No Insurance Or Incomplete Coverage: Check the platform’s coverage versus your own obligations. Consider vehicle, public liability and workers compensation (if you employ staff).
• Overlooking Your Off-Platform Presence: If you also accept direct orders or run your own site, make sure you have a Privacy Policy and Website Terms and Conditions in place.

Key Takeaways

• If you earn income on Uber or Uber Eats as a contractor, you’ll generally need an ABN - it’s how platforms and the ATO recognise you as a business.
• Rideshare drivers typically must register for GST from the first dollar; delivery work may differ, so confirm your position and set platform tax settings accordingly.
• Choose a structure (sole trader, partnership or company) that suits your risk and growth plans; if you have co-founders, a Shareholders Agreement is important.
• If you engage people, use the right agreements: a Contractors Agreement for genuine contractors or an Employment Contract for employees.
• If you take orders or collect data outside the platform, protect yourself with a Privacy Policy and clear Website Terms and Conditions.
• Set up proper records, insurance and compliance from day one to avoid costly fixes later.

If you’d like a consultation about ABNs, GST and the right legal setup for an Uber-related business, you can reach us at 1800 730 617 or team@sprintlaw.com.au for a free, no-obligations chat.