Tax for DiDi drivers in Australia: ABN and GST
Rideshare drivers in Australia must hold an ABN and be registered for GST before their first trip, whatever they earn. DiDi needs your ABN to issue GST-compliant tax invoices on your behalf.
This page explains the registration rules DiDi and the ATO publish. It is not tax advice; a registered tax or BAS agent can advise on your situation.
ABN and GST: required from the start
DiDi's requirements in every state include an Australian Business Number (ABN) registered for GST. The ATO is explicit about why:
- ride-sourcing drivers must have an ABN and be registered for GST,
- the usual GST turnover threshold does not apply: you register whatever you earn,
- you must be registered before your first trip,
- if you already have an ABN but are not GST-registered, you have 21 days from when you start ride-sourcing to register.
Having an ABN does not register you for GST automatically. DiDi reminds drivers to do both steps. Penalties and interest may apply if you do not register.
How to register
- Apply for an ABN through the Australian Business Register (ABR). Have your Tax File Number (TFN) ready.
- Register for GST at the same time, or later through the ATO's online services. A registered tax or BAS agent can do this for you.
- Business description: DiDi says your tax agent may suggest "ride-sourcing". DiDi also lists two categories drivers can use: 46239 Road Passenger Transport and 46231 Taxi Services.
- Upload your ABN in the DiDi Driver app when you sign up (sign-up).
DiDi's help centre gives 13 72 26 for ABN or GST questions, but the ATO's contact page lists that number as its automated business self-help service. For business registration enquiries the ATO lists 13 28 66 (business enquiries, Monday to Friday).
Tax invoices to riders
Once you are GST-registered and have given DiDi your ABN, DiDi can issue tax invoices on your behalf; riders find them in My Trips (rider tax invoice). DiDi states it cannot issue GST-compliant invoices for drivers who have not uploaded an ABN.
Reporting GST
The ATO lets ride-sourcing drivers report GST monthly or quarterly, not annually. GST is one of the components of every DiDi fare (earnings), so keep your fare records to work out what you collected.
Where to find your earnings data
| What you need | Where in DiDi Driver |
|---|---|
| Daily and weekly totals | Tap $ at the top right |
| Balance and payouts | $, Balance |
| Per-trip breakdown | Trip History, Fare Details |
| Referral income | $, Referral Rewards |
| Tolls added later | Payment statement, under "Other" |
DiDi's weekly earnings run from Monday 00:00 to Sunday 23:59 and are subject to relevant taxes, DiDi's Services Fee and any applicable fees. Download or screenshot your statements regularly. DiDi's public help pages do not describe a downloadable annual tax summary; if you need an earnings statement for a financial year, ask through the Service Centre (driver support).
Records worth keeping
- Weekly earnings statements and per-trip fare details.
- Receipts for business costs you pay yourself, such as fuel, servicing, inspections, insurance and registration. DiDi Advance partner discounts on fuel, tyres and servicing reduce some of these (rewards).
- Professional cleaning receipts used for cleaning fee claims; DiDi requires them to show a valid ABN.