Ride-sourcing has special GST rules
ATO guidance says drivers providing ride-sourcing services generally need an ABN and GST registration regardless of turnover. That differs from the threshold many people associate with other small businesses. Check the current ATO definition and your activity before acting.
Records behind a BAS
Start with complete gross ride-sourcing income, not merely the cash that reaches your bank after platform deductions. Add relevant bonuses, promotions, referrals and other work income. Separately record business purchases and whether the receipt actually includes GST that may be creditable.
Keep platform statements, tax invoices, receipts, bank evidence and adjustment notes. If a fare was disputed or corrected later, preserve both the original entry and the correction so the period can be reconciled.
What do 1A and 1B mean?
In a simplified BAS view, label 1A is GST on sales and label 1B is GST on purchases. The difference helps form the net GST position, but transaction timing, GST-free items, mixed private use and accounting basis can change the correct treatment. An app total should be a review starting point, not an unquestioned lodgement figure.
A repeatable quarterly workflow
- Reconcile every trip and other-income entry to platform statements.
- Check expense receipts, GST flags and business-use percentages.
- Review disputes, refunds and corrected fares in the right period.
- Compare the 1A and 1B estimates to source totals.
- Export the summary and resolve exceptions before lodging.
Using EarningsPilotAU
Trips, other income and expenses feed the Tax & BAS area. The app estimates GST on sales and purchases and can create quarterly and EOFY PDF summaries. AI receipt capture speeds up entry, while editable fields let you correct supplier, date, GST and amount.
The best use is continuous: log income and expenses during the quarter, then review the generated figures against your source documents. That is more reliable than recreating three months of activity on the due date.
Read the official ATO ride-sourcing and tax guidance.