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, Ola & Didi.
• you use the car to transport the passenger for payment (a fare).

All the ride-shares should have ABN and should register for BAS from the day you provide the services regardless of how much you earn.  In your income tax, you include the income you have earned & only claim deductions related to transporting passengers for a fare, including apportioning expenses limited to the time you are providing ride-sourcing services.

Below are expenses, you could claim in your ride-share services