Key takeaways
- In Australia, rideshare drivers must have an ABN and register for GST before their first trip, whatever they earn. The $75,000 GST threshold doesn't apply to ride-sourcing.
- The cents per km method caps car claims at 5,000 business kilometres a year. At 91 cents per km for 2026–27, that's a maximum of $4,550.
- The logbook method has no kilometre cap. It needs a continuous 12-week logbook, which then stays valid for up to 5 years.
- The ATO counts driving to collect a passenger and taking them to their destination as business use. Driving with the app on for a private trip doesn't count.
- CarSavvy's Shift mode logs your whole shift as one session from your start and end odometer readings, including the drives to pick-ups that platform summaries can leave out. AI Quick Capture for receipts is part of the Forever Free plan.
A rideshare driver logbook is the record that lets you claim your car costs when you drive for Uber, DiDi, Ola or a delivery app. From your first fare, the ATO treats you as running a business. No employer keeps your records, so tracking kilometres and expenses is up to you.
This guide is for Australian rideshare and delivery drivers. You'll learn which kilometres the ATO counts, why platform summaries aren't enough, and how CarSavvy's Shift mode turns a 20-stop shift into one clean logbook entry.
Why do rideshare drivers need a logbook?
Rideshare drivers need a logbook to claim more than the cents per km cap allows. The cents per km method stops at 5,000 business kilometres a year, which full-time drivers can pass within a few months. The logbook method has no cap, but it needs a 12-week record of your driving before you can use it.
The ATO rules at a glance
- Cents per km cap: 5,000 business kilometres per car, per year (ATO: cents per km method). For 2026–27 the rate is 91 cents per km, up from 88 cents.
- 12-week logbook: your logbook must cover at least 12 continuous weeks that reflect your normal driving.
- 5-year validity: a logbook stays valid for 5 years, unless your driving pattern changes.
- What to record: start and end odometer readings, kilometres travelled and the purpose of each business journey.
Example
Priya drives 25,000 km a year and her 12-week logbook shows 70% business use. Her car costs total $14,000, so the logbook method gives a $9,800 claim. Cents per km would stop at $4,550 (illustrative figures only).
Not sure which method suits you? Compare them in our guide to cents per km vs the logbook method.
Which kilometres count as business use for rideshare drivers?
The ATO counts the kilometres you drive to collect a passenger and to take them to their destination. It doesn't count trips where the main purpose is private, even with the app switched on. That includes driving to your other job or heading home after your last drop-off.
| Driving | Business use? | Why |
|---|---|---|
| Driving to pick up a passenger | Yes | Part of providing the service |
| Passenger in the car | Yes | Earning a fare |
| App on, driving to your day job | No | Main purpose is private |
| After your last drop-off, heading home | No | Purpose has changed to personal |
Source: ATO, Income and deductions for ride-sourcing (updated 20 August 2025).
Why platform summaries aren't enough
Platform tax summaries only show part of your driving. For example, Uber's delivery tax summary estimates kilometres from item pickup to drop-off, so the drive to the restaurant isn't included, even though it's part of the job. The ATO's record-keeping rules also ask for logbooks and odometer readings, not just platform statements.
| What's recorded | Uber Eats tax summary | CarSavvy Shift mode |
|---|---|---|
| Pickup to drop-off | Yes | Yes |
| Driving to the pickup | No | Yes |
| Start and end odometer readings | No | Yes |
| Fuel and other receipts | No | Yes, with AI Quick Capture |
Based on Uber's tax summary definitions and CarSavvy's features, September 2026.
Watch out
A shift isn't automatically all business. If you stop for a personal errand or drive home, end your shift first. Your logbook should only show kilometres you drove to earn income.
Read more about what an ATO-compliant logbook needs.
How does Shift mode work in a rideshare driver logbook?
Shift mode captures all the driving in your shift as one session, instead of 15 to 20 separate trips. You enter your address and odometer reading when you start and finish, and CarSavvy works out the kilometres and time. That includes the drives to each pickup, which platform summaries can miss.
A typical shift with CarSavvy
- Start your shiftTap the (+) icon, choose "Begin a shift", then enter your starting address (or tap current location) and odometer reading.
- Drive as normalTake Uber trips, DoorDash orders or Uber Eats runs. There's nothing to log between jobs.
- Snap receipts as you goFill up and photograph the receipt with AI Quick Capture.
- End your shiftTap "End shift" and enter your closing address (or current location) and odometer reading.
- Check the summarySee total kilometres and time for the shift, logged as business use.
What about driving outside your shifts?
Outside a shift, CarSavvy's automatic trip detection logs each drive in the background, so private trips stay separate from your work shifts. Swipe right for business or left for personal. See how CarSavvy's trip tracking works.
Tip
Start Shift mode when you begin working and end it before any personal driving. That keeps your shift kilometres to business use only.
Does this apply to Uber Eats and DoorDash drivers?
Yes, the logbook rules are the same for food delivery by car. The GST rules are different. Passenger drivers must register for GST from their first trip. Delivery-only drivers generally only need to register once their GST turnover reaches $75,000. If you do both, check with your accountant.
Delivery by bike or motorbike
The cents per km and logbook methods apply to cars. If you deliver by motorbike, scooter or bicycle, different rules apply, so confirm with your tax agent before you claim.
Doing both rideshare and delivery
Once you're registered for GST for rideshare, GST generally applies to all the business income under that ABN, including delivery work. Your logbook can still cover both, because CarSavvy logs every shift in one place, whatever the platform.
How do rideshare drivers track fuel, tolls and other expenses?
Rideshare drivers track expenses by keeping a receipt for every cost they plan to claim. With CarSavvy's AI Quick Capture, part of the Forever Free plan, you photograph a receipt and the AI reads the amount, date and merchant, then files it in your Expense Journal. Your trips and expenses are in the same app, ready at tax time.
Costs the ATO lists for ride-sourcing
- The business share of car costs, such as fuel, servicing, rego and insurance
- Platform fees or commissions
- Tolls, if the passenger didn't pay them
- Parking, when the trip was for business
- Cleaning supplies, such as wipes and sanitiser
- Commercial licences and approvals, and tax agent fees
At tax time, your shifts are in the Trip Journal and your receipts are in the Expense Journal. Export both as CSV files and send them to your accountant in one go. Learn more about the logbook app with receipt capture.
How does CarSavvy compare with Driversnote for rideshare drivers?
For rideshare and delivery drivers, CarSavvy is the better fit because it's built around shifts, not single trips. Both apps track trips automatically and produce ATO-compliant logbook reports. CarSavvy adds Shift mode, which logs a whole shift as one entry, plus AI receipt capture and a built-in Expense Journal. Driversnote focuses on kilometres only.
| Feature | CarSavvy | Driversnote |
|---|---|---|
| Automatic trip tracking | Yes | Yes |
| ATO-compliant logbook report | Yes | Yes |
| Log a whole shift as one entry | Yes, Shift mode | No |
| AI receipt capture | Yes, Forever Free plan | No |
| Built-in expense journal | Yes | No |
Based on each app's website, checked September 2026. Features change, so check before you choose.
A 20-stop shift in a trip-by-trip app means 20 entries to review. In CarSavvy it's one. Your fuel, tolls and servicing receipts sit in the same app, so both halves of your logbook claim are ready at tax time. Read the full CarSavvy vs Driversnote comparison.
Frequently asked questions
Do Uber drivers need an ABN and GST registration?
Yes. The ATO treats ride-sourcing as taxi travel for GST, so you need an ABN and must register for GST before your first trip. The usual $75,000 turnover threshold doesn't apply. You then lodge a Business Activity Statement quarterly or monthly. Your accountant can help you set this up.
Can I use one logbook for Uber, DiDi, Ola and DoorDash?
Yes. CarSavvy isn't tied to any platform, so you can log every shift in one logbook, whichever app you're driving for. Your platform statements still show your income from each service, and your logbook shows the business kilometres behind that income.
Do I still need to keep receipts?
Yes. The ATO asks ride-sourcing drivers to keep receipts for every expense they claim, along with logbooks and odometer readings. Clear photos of receipts are accepted as records, so AI Quick Capture covers you. Keep your records for 5 years after you lodge your tax return.
Can I claim the kilometres between passengers?
You can count the kilometres driving to collect a passenger and taking them to their destination, and Shift mode captures both. You can't count kilometres where the main purpose is private, such as driving home after your last job, even with the app on. For time spent waiting or repositioning between jobs, check with your tax agent.
What reports can I give my accountant?
CarSavvy exports your trips and expenses as CSV files. Your trip report comes from the Trip Journal and your expense report from the Expense Journal. Both can be shared with your accountant at the end of your 12-week logbook period and again at tax time.
Is CarSavvy free for rideshare drivers?
Yes. AI Quick Capture and expense tracking are part of the Forever Free plan, along with 15 trips a month. Each shift counts as one trip, so the free plan covers up to 15 shifts. You only pay if you need unlimited trip tracking. See the CarSavvy plans.
Get your records sorted before tax time
A rideshare driver logbook is what lets you claim your real car costs instead of stopping at the $4,550 cents per km cap. Log your business kilometres properly and keep every receipt.
CarSavvy's Shift mode captures the driving in every shift, and AI Quick Capture files your receipts as you go. Start your 12-week logbook with your next shift.
Ready to make every shift count?
Log whole shifts and snap receipts in one free app, ready for tax time.
Download CarSavvy free →Sources
- Australian Taxation Office, "Ride-sourcing: Registrations", https://www.ato.gov.au/…/ride-sourcing/registrations (accessed September 2026)
- Australian Taxation Office, "Income and deductions for ride-sourcing", https://www.ato.gov.au/…/income-and-deductions-for-ride-sourcing (accessed September 2026)
- Australian Taxation Office, "Ride-sourcing: Record keeping", https://www.ato.gov.au/…/ride-sourcing/record-keeping (accessed September 2026)
- Australian Taxation Office, "How GST applies when providing services", https://www.ato.gov.au/…/how-gst-applies-when-providing-services (accessed September 2026)
- Australian Taxation Office, "Logbook method", https://www.ato.gov.au/…/logbook-method (accessed September 2026)
- Australian Taxation Office, "Cents per kilometre method", https://www.ato.gov.au/…/cents-per-kilometre-method (accessed September 2026)
- Australian Taxation Office, "Records you need to keep", https://www.ato.gov.au/…/records-you-need-to-keep (accessed September 2026)
- Uber, "Understanding your Tax Summary: Terms and definitions", https://www.uber.com/au/en/blog/delivery-understanding-your-tax-summary-terms-and-definitions/ (accessed September 2026)
This article is general information only and does not consider your personal circumstances. Speak to a qualified professional before making financial decisions. Information current as of September 2026.
