It is understood that Uber Drivers are required to register for and pay GST.
The question is: Are Uber Eats Delivery Drivers treated the same way? Do the normal turnover tests
The treatment should be different because of the way that the GST Act defines “taxi travel”. This is
defined as travel that involves transporting passengers, by taxi or limousine, for fares.
The Federal Court confirmed that Uber drivers are providing taxi travel. However, if someone is
delivering food rather than passengers then this should not be treated as taxi travel which means that
there should be no automatic requirement to register for GST and the normal turnover thresholds