Are You Liable for GST? What the ATO Wants You to Know in 2026
As more Australians take on freelance work, content creation, online selling or driving for Uber, GST obligations are becoming more common, and harder to ignore. Many people wrongly assume they don’t need to register until they’re “earning big”, but that’s not always the case.
The ATO is watching gig economy activity closely in 2026. Here’s what you need to know to stay compliant, and avoid unexpected tax bills.
What Is GST and Who Must Register?
GST (Goods and Services Tax) is a 10% tax applied to most goods and services sold in Australia.
If you’re running a business or side hustle, you must register for GST if your GST turnover (gross business income, excluding GST) exceeds $75,000 over a 12-month period, either:
In the past 12 months, or
You reasonably expect to exceed it in the next 12 months.
This rule applies to:
Sole traders and small businesses
Freelancers and consultants
Rideshare and delivery drivers (Uber, DoorDash, DiDi etc)
Online sellers (Amazon, Etsy, Shopify, eBay)
Influencers and content creators
2026 GST Thresholds: Key Points
Scenario | GST Required? |
Earn over $75,000 (actual or expected) | ✅ Yes, registration is mandatory |
Drive for Uber or any rideshare platform | ✅ Yes, from $1 income |
Earn under $75,000 and want to claim GST credits | ✅ Optional, voluntary registration available |
Hobby income only (not a business) | ❌ No, but very limited cases qualify |
GST turnover includes gross income from Australian and overseas clients, barter transactions, and any other business-related income.
Rideshare & Taxi Drivers: GST Is Compulsory from Day One
The ATO treats rideshare, taxi and limousine services the same under GST law. That means:
You must register for GST immediately, regardless of your income
You must charge GST on each fare
You must lodge Business Activity Statements (BAS), typically every quarter
You must report and pay GST to the ATO
🛑 Even if you only drive weekends and earn $3,000 a year, you’re still required to register.
Freelancers, Influencers and Side Hustlers: GST Once You Cross the Line
You must register for GST when your turnover exceeds or is expected to exceed $75,000 in a 12-month period.
This includes income from:
Graphic design, writing, photography, consulting
Online teaching, tutoring or coaching
Sponsored posts, affiliate marketing, UGC
Platforms like Fiverr, Upwork, Patreon, OnlyFans
YouTube, TikTok, Instagram, Meta monetisation
You can also register voluntarily below the threshold to claim GST credits on business-related purchases (like a laptop, camera, software or business travel).
How the ATO Tracks You
Think the ATO doesn’t know about your income? Think again.
The ATO runs powerful data-matching programs, cross-checking:
Bank transactions and ABN activity
Payment systems (PayPal, Stripe, Square)
Gig platforms (Uber, AirTasker, Amazon, YouTube, eBay)
Social media monetisation reports
Overseas income and financial accounts
If you’ve received income, gifts, or in-kind payments (like free hotel stays or handbags in exchange for posts), it’s likely the ATO already knows, and it counts.
What Happens If You Don’t Register?
If your turnover exceeds the GST threshold and you haven’t registered:
The ATO can backdate your registration
You’ll owe GST on all past income, including undeclared earnings
Interest and penalties may apply
You’ll lose access to GST credits on past purchases
You could trigger a full ATO audit or review
Avoid a panic during tax time. It’s far better to register early than be caught out later.
Staying Compliant: What You Need to Do
Task | Who Needs to Do It |
Apply for an ABN | All sole traders and freelancers |
Register for GST | If earning >$75K or driving rideshare |
Charge 10% GST | On all taxable sales and services |
Lodge BAS | Monthly, quarterly or annually |
Keep records | Income, expenses, tax invoices, GST |
Work with Experts Who Understand the Gig Economy
At Dolman Bateman, we specialise in helping:
Uber drivers and delivery contractors
Freelancers, tutors, and creatives
Content creators and online sellers
Small businesses and ABN holders
We’ll help you get your GST registration sorted, lodge BAS correctly, and avoid unnecessary penalties.
📞 to check if you’re on the ATO’s radar, and how to stay one step ahead.
Disclaimer: The information provided in this article is general in nature and does not constitute personal financial, legal or tax advice. All content relates to the current financial year only. Future changes to tax laws, thresholds or administrative requirements may affect the accuracy or relevance of this information, so you should always confirm that the guidance remains current. While every effort has been made to ensure accuracy at the time of publication, Dolman Bateman accepts no responsibility or liability for any loss or damage arising from reliance on this information. You should seek professional advice tailored to your circumstances before making any financial or tax decision.
