TL;DR – What You Need to Know

- All income from gig work, side hustles, freelance, and the sharing economy must be declared — no exceptions.
- The ATO receives data directly from platforms like Uber, Airbnb, Airtasker, Deliveroo, Camplify and others.
- You can claim expenses directly related to earning that income (vehicle, tools, platform fees, etc.).
- Cash jobs are not tax-free. The ATO can find this income through bank deposits and other data.
- You may need an ABN if you're regularly providing services as a contractor.


The "side hustle" has become a pretty normal part of working life. A few shifts driving for Uber, some jobs picked up through Airtasker, renting out a spare room, a bit of freelance work on the side — it all adds up. And all of it needs to be declared.

This isn't optional, and it's not a grey area. The ATO receives data directly from the major gig and sharing economy platforms. If you've earned income through them, it will be matched against your tax return. Undeclaring it is one of the fastest ways to end up with an amended assessment and a bill you weren't expecting.

Here's what you need to know.

The golden rule: if you earned it, it's income

Doesn't matter how you earned it — via an app, in cash, bank transfer, or gift card. Doesn't matter whether it's your main job or a one-off. If money came in as a result of work or services you provided, it's income, and it goes on your return.

The ATO's data matching program is extensive. Platforms including Uber, DiDi, Airbnb, Stayz, Airtasker, Deliveroo, Camplify and many others are required to report income paid to Australian users. The ATO cross-checks this against lodged tax returns.

Gig economy — driving and delivery

Rideshare (Uber, DiDi, Ola) If you drive for a rideshare platform, your gross fares are income. You can claim vehicle expenses (the logbook method or cents per km — the same rules as any other car use for work), platform fees, and other directly related costs.

There's an extra layer here: rideshare drivers are required to register for GST regardless of their income level — the normal $75,000 threshold doesn't apply. This is separate from your income tax return and more compliance for you.

Food delivery (Deliveroo, DoorDash, Uber Eats) Same deal. Income is taxable, and you can claim vehicle expenses for the deliveries.

Services marketplace — task-based work

Airtasker, Hipages, ServiceSeeking Any income earned through these platforms for services — cleaning, removals, handyman work, trades — is taxable income. The platform reports payments to the ATO.

If you're running a regular service through these platforms, you may also need to think about whether you're operating as a business rather than just earning occasional side income.

Freelance and consulting work

Working on the side as a graphic designer, copywriter, web developer, bookkeeper, consultant — whatever your field — is taxable income. This includes work found through platforms like Upwork or Fiverr, work arranged directly with clients, and any cash-in-hand arrangements.

If you're freelancing regularly, you may also need an ABN.

Sharing economy — renting out assets

Renting out a room or property (Airbnb, Stayz) Income from renting out a room in your home, or your whole property while you're away, is assessable income. You do get to claim a portion of your home's expenses against it (electricity, internet, cleaning etc), but only the work-related or income-producing portion. Airbnb reports directly to the ATO.

If you're renting out an investment property through Airbnb or a similar platform, check out our dedicated Airbnb & Holiday Homes guide for the specific rules.

Renting out a caravan or car (Camplify, Turo) Payments received for renting out your personal vehicle or caravan are income. You can claim depreciation and running costs for the periods it was rented.

Renting out equipment, tools or other assets Any money you receive for renting out assets you own — parking spaces, boats, equipment — is assessable income.

What can you claim against gig and side income?

The same general principle applies here as it does for employed income: if you incurred an expense directly to earn the income, you can generally claim it.

Common deductions for gig and side work include:

  • Vehicle expenses (for driving-based work)
  • Platform and service fees charged to you
  • Tools and equipment used for the work
  • A portion of phone and internet costs if used for the work
  • Home office costs if you're running a genuine side business from home

You need receipts and records to substantiate every claim. Keep them.

Do I need an ABN?

If you're doing contractor-type work or running what looks like a small business, you'll likely need an ABN. Without one, the person paying you may be required to withhold 47% of the payment and send it to the ATO (this is called no-ABN withholding).

If you're unsure whether your situation requires an ABN, mention it in our checklist and we'll flag it.

A note on cryptocurrency

We've kept crypto out of this post — it has its own guide. See Crypto, ETFs, Shares & Managed Funds — Tax and the ATO for everything you need to know about digital assets.

Ready for tax time?

When you complete the Growthwise 2026 Tax Return Checklist, there's a section for other income and side work. Make sure you fill it in — we'll make sure it's treated correctly.

Got questions? Check out our FAQ page.