Delivering with Uber Eats can be a flexible way to earn income on your own schedule. Whether you’re riding a bike around your local area or using a car across a wider delivery zone, it’s important to understand the legal, tax and safety requirements before you start.
In this guide, we’ll walk through who can sign up, what documents you’ll need, how ABNs and GST work for delivery partners, and the key legal issues to keep on your radar. Our aim is to help you set things up correctly from day one so you can focus on actually delivering orders.
If you’re feeling unsure about any of the steps, don’t stress - with the right information and a bit of planning, you can get started confidently.
What Does Delivering With Uber Eats Involve?
When you deliver with Uber Eats in Australia, you’re typically engaged as an independent contractor through the platform. That means you choose when you go online and complete deliveries, rather than working fixed hours as an employee.
You’ll need to meet Uber’s onboarding requirements (identity checks, right to work and basic safety standards), use an eligible vehicle (bike, scooter or car, depending on your city), and agree to the platform’s terms. You’ll also be responsible for your own tax, super and, in many cases, your own insurance.
Because you’re operating as your own small business, it helps to treat this like a proper setup - get your ABN sorted, understand your GST position, and keep clear records from the start.
Eligibility: Who Can Sign Up And What Documents Do You Need?
Exact onboarding steps can vary by city and vehicle type, but the core requirements for Uber Eats delivery partners in Australia commonly include:
- Age: You must be at least 18.
- Right to work: Proof of Australian citizenship, permanent residency or a valid visa with work rights (the platform may complete a VEVO check).
- Identity verification: Government-issued photo ID and a selfie check to confirm your identity.
- Licence or rider requirements:
- Car: A valid Australian driver’s licence (the class and minimum tenure may vary by state).
- Scooter/motorbike: A valid motorcycle/scooter licence if required in your state or territory.
- Bicycle/e-bike: No driver’s licence required, but you must comply with local road rules and helmet laws.
- Vehicle standards: Your car or scooter generally needs current registration and compulsory third party (CTP) insurance. Your vehicle should be roadworthy and meet local standards.
- Background checks: A police check may be required, depending on location.
- Bank account: For payouts.
- ABN: You’ll be asked to provide an Australian Business Number when you sign up.
If you plan to use a family member or friend’s vehicle, make sure the insurance policy actually covers delivery work. It’s your responsibility to check before you hit the road.
ABN, GST, Tax And Super: What Applies To Uber Eats Deliveries?
As an Uber Eats delivery partner, you’re typically operating as a contractor. In practice, that means you should have an ABN and you’ll report your earnings to the ATO as business income. If you’re weighing up whether to register, it’s worth understanding the advantages and disadvantages of having an ABN so you’re clear on your obligations.
Do Uber Eats Drivers Need To Register For GST?
GST is treated differently for food delivery compared to rideshare. In Australia, rideshare drivers (for example, UberX) generally must register for GST from day one, regardless of turnover. However, Uber Eats delivery partners usually only need to register for GST if your business turnover meets the $75,000 threshold.
If you ever switch between rideshare and delivery, keep in mind the stricter GST rules that apply to rideshare. For a refresher on how GST applies in each case, see the overview of GST requirements for Uber drivers.
How Do Invoices Work?
Many platforms, including Uber, use Recipient Created Tax Invoices (RCTIs). This means the platform generates the tax invoice you’d otherwise issue to them. It can simplify your admin, but you still need to keep good records for your own tax returns.
What About Superannuation?
Contractors typically look after their own super, and you can make voluntary contributions to build your retirement savings. However, in some situations a contractor can be considered an employee for superannuation purposes under ATO rules (for example, where the contract is wholly or principally for labour). The details matter, so if you’re unsure whether super contributions may be required, it’s best to get tailored advice.
Tax Tip
Tax can get technical quickly - especially if you work on multiple platforms or switch between delivery and rideshare. We recommend speaking with a qualified accountant about your GST registration, deductions and super position. It’s also a good habit to confirm your ABN details are current and check if your ABN is active from time to time.
Step-By-Step: Set Yourself Up The Right Way
1) Choose Your Business Structure
Most delivery partners start as sole traders because it’s simple and fast. If you’re earning more, adding vehicles or want to separate personal and business risk, a company can be worth considering. If you decide to incorporate, our streamlined Company Set Up service can get you moving quickly.
There’s no one-size-fits-all answer. A sole trader setup is light on admin but keeps personal assets on the line for business debts. A company can limit liability and may offer different tax outcomes, but it comes with extra compliance.
2) Apply For Your ABN (And Register For GST If Required)
Apply for an ABN as a sole trader or, if you’ve incorporated, as a company. Register for GST if you expect to meet the $75,000 threshold (or if you also do rideshare, where GST usually applies from day one).
3) Confirm Insurance And Safety Coverage
Make sure your vehicle registration and CTP are current. Consider whether you need comprehensive vehicle insurance and whether your policy covers delivery work. Many drivers also look at public liability or personal accident cover. If you’re not sure where to start, this quick overview of insurance for contractors in Australia outlines common cover types to consider.
4) Prepare For Tax And Record-Keeping
Track your income and expenses (fuel, phone, equipment, tolls and a reasonable proportion of car costs, if applicable). If the platform uses RCTIs, download statements regularly and store them safely for tax time.
Before you accept the terms, skim through how you’re paid, how fees are calculated, when accounts can be suspended, deactivation rules, dispute processes, and your responsibilities for safety and compliance. If anything looks unclear, it’s okay to pause and ask questions.
6) Stay Compliant Over Time
Set reminders to review your income against the GST threshold, renew registrations and update insurance. Platform terms and Australian laws evolve - make it a habit to check for updates so you can adjust your setup promptly.
Legal And Safety Rules For Delivery Partners
Road Rules And Vehicle Standards
You must follow your state or territory road rules at all times. That includes helmet requirements for bicycles and motorcycles, mobile phone use, speed limits, bike lighting at night, and any e-bike power or speed limits. Your car or scooter must be registered and roadworthy, and you should carry your licence when driving.
Work Health And Safety (WHS)
As a contractor, you’re responsible for your own safety. Plan your routes, take breaks and be mindful of fatigue. If you deliver at night, use high-visibility gear and lighting. If you feel unsafe at a pick-up or drop-off location, trust your judgment and disengage.
Contractor Status
Delivery partners are usually engaged as independent contractors, not employees. That affects things like minimum wage, leave entitlements and dismissal protections. If your working arrangement changes or you’re unsure where you stand, it can help to speak with a lawyer about employee vs contractor status.
Privacy And Data
Platforms hold customer and trip data. You must handle any personal information you see (for example, names and addresses) carefully and only for the purpose of completing deliveries. If you later build your own website or contract directly with restaurants, you’ll likely need a Privacy Policy and basic website terms to comply with the Privacy Act 1988 (Cth).
Australia is actively considering laws around gig work and minimum standards for platform workers (including potential processes around fair deactivation). The contractor framework for delivery partners still applies today, but keep an eye on updates from government and the platform and adjust your setup if new obligations are introduced.
What Legal Documents And Protections Should You Consider?
You don’t need a large suite of contracts to start delivering, but a few documents and practices can make life easier and reduce risk:
- ABN Registration: Your ABN is the foundation of operating as a contractor. If you’re still weighing it up, review the pros and cons of an ABN.
- GST Registration (if applicable): For delivery-only work, the standard $75,000 threshold usually applies. If you add rideshare, revisit the GST rules for Uber drivers because they’re stricter for rideshare.
- Recipient Created Tax Invoices: If the platform issues RCTIs, keep copies of all statements for your records and tax returns.
- Insurance Policies: Keep evidence of your CTP and registration, and consider whether additional policies are appropriate for you. That may include comprehensive vehicle cover, public liability and personal accident.
- Company Documents (if you incorporate): If you later switch to a company, you’ll need a company constitution and basic governance documents - our Company Set Up service includes the essentials.
- Record-Keeping System: Simple spreadsheets or basic accounting software will save time at tax time and help you track profitability.
If you plan to grow beyond a solo side hustle - for example, contracting with restaurants directly or engaging other riders - you’ll likely need bespoke agreements and policies tailored to your operations. Getting the right documents in place early can prevent headaches later.
Key Takeaways
- Uber Eats delivery partners are usually independent contractors, so you’ll manage your own ABN, tax and insurance - treat it like a small business from day one.
- Delivery-only work generally follows the standard GST threshold, while rideshare requires GST registration immediately - know which rules apply to your mix of work.
- Have your identity, right to work, vehicle documents and insurance ready, and check that any policy actually covers delivery use.
- Some contractors may be considered employees for superannuation under ATO rules; if you’re unsure, speak with an accountant and keep clear records of your work.
- Follow road rules and WHS practices, handle personal information carefully, and keep an eye on evolving gig-work regulations and platform terms.
- As you grow, consider a company structure, stronger insurance and tailored legal documents - options like a company set up and a clear Privacy Policy can better protect your business.
If you’d like a consultation on setting yourself up as an Uber Eats delivery partner in Australia, you can reach us at 1800 730 617 or team@sprintlaw.com.au for a free, no-obligations chat.
