Alex is Sprintlaw’s co-founder and principal lawyer. Alex previously worked at a top-tier firm as a lawyer specialising in technology and media contracts, and founded a digital agency which he sold in 2015.
Thinking about delivering with Uber Eats in Australia and wondering whether you need an ABN or a business name? You’re not the only one.
Plenty of riders start out casually, but as soon as you earn income as an independent contractor, there are a few setup steps worth getting right from day one.
In this guide, we’ll explain when you need an ABN, how business names work, whether a company structure makes sense, and the practical steps to set up your delivery gig properly. We’ll also flag key legal and compliance tips so you can get on the road with confidence.
Do Uber Eats Delivery Partners Need An ABN?
In most cases, yes. If you’re delivering with Uber Eats as an independent contractor (rather than an employee), you’ll generally be carrying on an enterprise in Australia. That typically means you should have an Australian Business Number (ABN).
An ABN is an 11‑digit identifier for your business activities. You’ll use it when dealing with the ATO, other businesses and platforms, and when issuing invoices or receipts.
If you provide services without an ABN, payers may be required to withhold tax at the top marginal rate. Getting your ABN avoids this and helps keep your records clean.
Still weighing it up? It can help to look at the advantages and disadvantages of having an ABN and the practical realities if you try to run a business without an ABN.
Delivery platforms also have their own onboarding rules. To make sure you’ve covered rights to work, vehicles and any insurance the platform expects, it’s worth checking the typical Uber Eats driver requirements and how they fit with your obligations as a contractor.
ABN, GST And Tax: What’s The Difference?
ABN and GST are not the same. Most couriers need an ABN to operate as contractors, but GST registration depends on your turnover and the type of services you provide.
GST For Food Delivery
For food delivery work only, you must register for GST if your GST turnover is $75,000 or more in a 12‑month period. You can also choose to register voluntarily.
If You Also Drive Rideshare
If you also do rideshare (for example, Uber rides), GST is typically required from your first dollar of rideshare income. Many delivery partners mix gig work across apps, so it’s important to consider your full situation.
Keep Good Tax Habits
Track your income and expenses, keep receipts, and set aside money for tax. Your Uber Eats earnings are business income and must be included in your tax return.
Tax note: this guide provides general legal information only. For tax and GST advice tailored to your circumstances, speak with a registered tax or accounting professional.
Do You Need A Business Name Or A Company?
Your “legal name” and your “business name” are different.
- If you’re a sole trader and trade only under your personal name (for example, “Alex Nguyen”), you don’t need a business name.
- If you want to use a different name (for example, “Alex’s Local Deliveries”), you should register that as a business name so the public can see who is behind the business.
Registering a business name doesn’t create a new legal entity. It’s simply a trading name linked to you or your company. For a quick comparison of names and structures, see Business Name vs Company Name.
If you’d like to secure a trading name early, you can register a business name and use it consistently on invoices, your website and marketing materials.
Sole Trader Or Company?
Most Uber Eats delivery partners begin as sole traders because it’s fast and affordable. As you grow, you might consider a company for brand perception or liability reasons.
Sole Trader
- Simple setup: Apply for an ABN and you’re in business.
- Tax: Report business income on your personal tax return.
- Risk: You’re personally responsible for business debts and liabilities.
Company
- Separate legal entity: Often provides limited liability protection.
- Growth: Can look more established if you partner with others or expand.
- Compliance: Ongoing ASIC obligations and extra admin costs.
There’s no one-size-fits-all answer. If you’re delivering a few nights a week, a sole trader setup is usually fine. If you plan to build a branded operation and engage others, a company could be worth considering.
Step-By-Step Setup For Uber Eats In Australia
1) Choose Your Structure
Decide whether you’ll operate as a sole trader or set up a company. If you’re unsure, starting as a sole trader is common and you can review later.
2) Apply For Your ABN
Apply online for an ABN in your name (sole trader) or in your company’s name if you incorporate. Describe your activity simply (for example, “courier and delivery services”).
Once issued, record your ABN safely-you may need to provide it to the platform and list it on invoices. You can always check if an ABN is active through public records and confirm the details shown.
3) Consider GST Registration
Estimate your turnover. If you’re likely to exceed the GST threshold, register early to avoid backdating issues. If you remain under the threshold and only do food delivery, set a reminder to review each quarter. If you also do rideshare, remember GST is generally required from your first dollar of rideshare income.
4) Decide Whether To Register A Business Name
If you’ll trade under your legal name, you can skip this. If you want a brand (for example, “Northside Rapid Delivery”), register a business name linked to you or your company and use it across your materials for consistency.
5) Prepare Your Working Setup
Confirm right to work in Australia, your driver’s licence (if applicable), vehicle registration and any insurance the platform requires. Safety matters-plan routes, wear high-visibility gear, and maintain your vehicle or bike.
6) Review Platform Terms
Read the Uber Eats service agreement carefully. Understand how fees, incentives, deactivations and disputes work. If a clause seems unclear or unfair, consider getting legal guidance before relying on it.
7) Keep Good Records From Day One
Track earnings, platform fees and business expenses (fuel, phone, equipment). Keep receipts and use a simple spreadsheet or bookkeeping app. Clean records make tax time easier and help you monitor profitability.
Legal And Compliance Essentials Beyond The App
Platform Requirements
Each delivery platform sets onboarding checks (for example, background checks, equipment, vehicle type, insurance). These sit alongside Australian laws, so if you use multiple apps, meet the strictest standard across all of them. A quick refresher of typical Uber Eats driver requirements is a good place to start.
Australian Consumer Law (ACL)
If you promote your services directly to customers off-platform (for example, offering local deliveries for florists or grocers), the Australian Consumer Law applies to your advertising, representations and refunds. Keep claims accurate and avoid any misleading statements about delivery times or availability. For context on false or misleading statements, see section 18 of the ACL in this overview of misleading or deceptive conduct.
Privacy And Data
If you collect personal information directly (for example, through a booking form on your own website), it’s best practice to publish a clear, tailored Privacy Policy explaining what you collect and how you use it.
Under the Privacy Act 1988 (Cth), most small businesses under $3 million annual turnover are not “APP entities” and may not be legally required to comply with the Australian Privacy Principles unless an exception applies (for example, you provide health services, trade in personal information, or are a contractor to a Commonwealth agency). Even if you’re not strictly required, being transparent with a simple policy builds trust and helps you prepare for growth.
Work Health And Safety (WHS)
Delivery work carries road and personal safety risks. Follow WHS best practice and local road rules, maintain your equipment and plan safe routes. Consider extra protective gear where appropriate.
Insurance
Think about whether you need cover such as public liability insurance for off-platform work. If you start handling direct client deliveries, insurance becomes even more important for risk management.
Engaging Others?
If you bring in other riders to help, set expectations in writing-scope, pay, equipment and safety responsibilities-using a suitable Contractor Agreement (or a Sub‑Contractor Agreement if you operate a company and outsource). Ensure the agreement reflects the true working relationship and complies with applicable laws.
Common Questions
Can I Start Delivering Before My ABN Arrives?
ABNs are usually issued quickly online, but processing can take longer if extra checks are needed. It’s best to have your ABN in place before you accept work to avoid withholding tax issues and to invoice correctly. If you’ve applied and are waiting, keep proof of your application.
Do I Need To Use My Business Name On The Platform?
Platforms typically verify your legal name. Some allow a display name. If you operate under a registered business name, use it consistently on your invoices, receipts and any off‑platform marketing so customers can identify your business.
What If I Pause Deliveries?
If you take a break, you don’t have to cancel your ABN immediately, but keep your details current. If you stop permanently, you can cancel your ABN through official channels. Review whether keeping the ABN suits your plans going forward.
How Do I Check My ABN Details?
You can quickly check if an ABN is active and confirm public information, including the linked business name and contact details.
What If I Also Work With Other Apps?
Requirements are similar across platforms. For instance, the approach to ABNs is comparable to the DoorDash ABN requirements. Always review each app’s terms and keep your records consistent.
Key Takeaways
- Most Uber Eats delivery partners operate as contractors, so you’ll generally need an ABN and your own tax setup.
- GST is separate to your ABN: it’s usually required once you pass the GST threshold for food delivery, and typically from the first dollar for rideshare income.
- You don’t need a business name if you trade under your personal name; register one if you want a distinct brand and use it consistently.
- Pick a structure that fits your goals-sole trader is simple to start, and a company can make sense as you scale and engage others.
- If you do off‑platform work, comply with the ACL, be transparent with a straightforward Privacy Policy (and check if the Privacy Act applies to you), and use written agreements when engaging other riders.
- Keep clean records from day one and revisit your setup as you grow so you stay compliant and protected.
If you’d like a consultation on setting up your Uber Eats delivery business correctly-including ABN, business name and the right documents-you can reach us at 1800 730 617 or team@sprintlaw.com.au for a free, no‑obligations chat.
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Government registers are useful, but they do not always cover the contracts, ownership terms and risk settings around the business decision.








