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      Disaster Payments & Government Grants for Uber and Rideshare Drivers

      COVID Payments for Uber Drivers

      Updated 7th of June 2024

      This article was first written during the COVID pandemic, to track the tax implications of the various government COVID payments. Thankfully the worst of it is in the rearview mirror now.

      However there are still some COVID payments and other disaster payments that are still relevant, including payments for natural disasters. Some, but not all, of these need to be reported in your tax return, but it can be tricky to figure out which are taxable and which aren’t.

      Below you’ll find a listing of all the current government grants and disaster payments in Australia, plus payments from previous years as a historical record in case you’re catching up on tax returns from previous years.

      We’ll show you which ones are taxable and which aren’t, and where to declare JobSeeker and Disaster Payments in your tax return. You’ll also find instructions for how to report your Uber, rideshare or delivery income to Centrelink.

      Is My Business Grant or Disaster Payment Taxable?

      We’ve listed here a summary of the ATO, Centrelink and Government payments made over the course of the pandemic, and whether you have to declare the payment in your tax return.

      • Business Grants on the ATO Exemption List – Not Taxable – the ATO have declared a number of state government grants to be tax-free, which means they do not have to be declared anywhere in your tax return. The most common ones for Uber drivers are listed below, and you can find the full list here. GST does not apply so you will not enter them anywhere in your BAS. If you use the DriveTax Spreadsheet you don’t need to enter these at all.
        • ACT COVID-19 Business Support Grant
        • NSW 2021 COVID-19 Business Grant
        • NSW 2021 COVID-19 Micro-Business Grant
        • NSW 2021 COVID-19 JobSaver Payment
        • NSW 2022 Small Business Support Program
        • QLD COVID-19 Business Support Grants
        • SA COVID-19 Business Support Grant
        • SA COVID-19 Additional Business Support Grant
        • SA COVID-19 Business Hardship Grant
        • VIC Business Continuity Fund
        • VIC Business Costs Assistance Program Round 2
        • VIC Business Costs Assistance Program Round 2 – July Extension
        • VIC Business Support Fund 3
        • VIC Small Business COVID Hardship Fund
        • VIC Sole Trader Support Fund
      • Business Grants NOT on the ATO Exemption List – Taxable – if your grant does not appear on the list above then it is taxable and must be declared in your tax return. If you use the DriveTax Spreadsheet enter these payments in the orange section and set the GST to $0. To declare this income in your tax return, enter it in the Business Schedule at the label ‘Assessable Government Payments’. GST does not apply to these grants so you will not declare these payments in your BAS’s.
      • Centrelink COVID Disaster Payment – Not Taxable – this payment was for people who couldn’t work due to lockdowns or regulations, and acted as a replacement to JobKeeper for a while. It took the form of a regular ongoing payment or the period of time you couldn’t work. You do not need to include this payment anywhere in your tax return. The ATO changed their minds about the taxability of this payment, so for payments received in the 2021 financial year, if you already lodged your 2021 tax return and included this payment in your income, you can amend your tax return to remove it. GST does not apply, and it is not declared anywhere on your BAS. Do not enter these in the DriveTax Spreadsheet as they are personal, not business.
      • Centrelink Pandemic Leave Disaster Payment – Taxable – this payment is still ongoing. It’s for people who have to self-isolate or quarantine, or who had to care for someone with COVID. The amount was $750, and for longer quarantine periods you may have been eligible for two payments. If you are lodging your tax return on MyGov this amount should be declared at the label Australian Government Special Payments, or if you are lodging by paper or through a tax agent it is declared at Item 24. GST does not apply, and it is not declared anywhere on your BAS. Do not enter these in the DriveTax Spreadsheet as they are personal, not business.
      • Vic and NSW Test Isolation Payments – Taxable – this was a one-off payment during the peak of the pandemic for people who lost income while waiting for the results of a PCR test. The amounts were $450 in Victoria and $320 in NSW. If you are lodging your tax return on MyGov this amount should be declared at the label Australian Government Special Payments, or if you are lodging by paper or through a tax agent it is declared at Item 24. GST does not apply, and it is not declared anywhere on your BAS. Do not enter these in the DriveTax Spreadsheet as they are personal, not business.
      • JobSeeker – Taxable – you will receive a payment summary from Centrelink for any JobSeeker you received, and it will prefill automatically into your tax return under Australian Government Allowances & Payments. GST does not apply to JobSeeker so you will not declare these payments in your BAS’s. Do not enter these in the DriveTax Spreadsheet as they are personal, not business.
      • JobKeeper received as a Sole Trader (2020 and 2021 financial years) – Taxable – you can view your taxable amount on your ATO income report in MyGov, or you can calculate it manually by referring to your bank statements. In terms of timing, you should only include amounts that landed in your bank account from 1 July to 30 June. This means you must include the JobKeeper payment that was related to the last fortnight in June but landed in your bank account in July. If you use the DriveTax Spreadsheet you will see specific cells in the orange section to enter your JobKeeper income. In your tax return, enter your sole trader JobKeeper payments in the Business Schedule at the label ‘Assessable Government Payments’. GST does not apply to JobKeeper so you will not declare these payments in your BAS’s
      • JobKeeper received as an Employee (2020 and 2021 financial years) – Taxable – if you received JobKeeper through your employer it will be included in your regular payment summary, and is treated just like regular employee income. This will prefill automatically into your tax return.

      Centrelink For Uber Drivers

      If you need to apply for Centrelink or government assistance, there’s of course a mountain of paperwork required. And if you’re a self-employed rideshare or delivery driver, it only gets trickier. We’ve written a guide on applying for Centrelink as an Uber driver, including how to fill in the initial forms, and how to complete a Centrelink Profit & Loss Statement. You can find it here:

      Jess Murray CPA Uber Accountant

      About the Author – Jess Murray CPA – Uber Accountant

      Jess Murray is a CPA Accountant and registered tax agent. She’s been working in personal and small business tax for 15 years, and has been specialising in tax for Australian Uber Drivers for the last 7 years as the Director of DriveTax. She also teaches an online course called Understanding Uber Taxes.

      Jess is on a mission to make taxes straightforward and manageable for Uber drivers across Australia.

      The information in this article is general in nature and does not take into account your personal circumstances. If you’d like to know how this article applies to you, please contact us to arrange a consultation, or talk to your accountant. 

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