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https://www.ato.gov.au/general/t ... -tax/ride-sourcing/
Ride-sourcing, sometimes referred to as ride-sharing, is an ongoing arrangement where:
you (a driver) make a car available for public hire for passengers
a passenger uses a third-party digital platform, such as a website or an app, to request a ride, for example, Uber, Hi Oscar, Shebah, or GoCatch
you use the car to transport the passenger for payment (a fare).
Income tax applies to your ride sourcing income. Ride-sourcing is also subject to goods and services tax (GST). All ride-sourcing drivers need to have an Australian business number (ABN) and be registered for GST.
For GST you need:
an ABN
to register for GST from the day you start, regardless of how much you earn
to pay GST on the full fare
to lodge business activity statements (BAS) monthly or quarterly (you can't choose to lodge annually)
to know how to issue a tax invoice (you need to provide one for fares over $82.50 if asked)
For income tax you need to:
include the income you earn in your income tax return
only claim deductions related to transporting passengers for a fare, including apportioning expenses limited to the time you are providing a ride-sourcing service
keep records of all your expenses and income (you can use the myDeductions tool in our app).
同样可以使用在UBER eats |
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