Airtasker, Uber and Airbnb Tax Rules 2026: What the ATO Now Requires

The ATO is rolling out new data-matching for gig economy platforms in 2026. Here's what you need to declare, claim and avoid.

By ECTD Editorial · Published 2026-08-03 · Updated 2026-08-03

If you earn money through Uber, Airbnb, Airtasker, Menulog or any other sharing economy platform, the ATO now sees more of your income than ever before. From 1 July 2026, new data-matching rules mean the ATO will automatically receive transaction data from these platforms — and they've made it clear they'll be checking. Here's exactly what you need to know for the 2025-26 tax return and beyond.

The ATO's new data-matching program for gig platforms

The ATO has been collecting data from sharing economy platforms for years, but the program is expanding significantly. From 2025-26, the ATO will match data from ride-sourcing, short-stay accommodation, food delivery, tasking and asset sharing platforms against the income you report in your tax return.

This means if you earned $3,000 driving for Uber but didn't declare it, the ATO will likely know before you lodge. They can then adjust your assessment, charge interest and apply penalties — even if the mistake was accidental. The ATO's message is simple: if you earn it, declare it.

The ATO already has your data: The ATO collects data from platforms like Uber, Didi, Airbnb, Stayz, Airtasker, Menulog, Deliveroo and more. They use this to pre-fill some fields in your tax return and to identify discrepancies. Don't assume small amounts will slip through — data matching is automated and thorough.

What counts as gig economy income?

Gig economy income includes anything you earn from providing services or renting assets through a digital platform. Common examples in Australia include:

Ride-sourcing (Uber, Didi, Ola) — including passenger transport and food delivery
Short-stay accommodation (Airbnb, Stayz, Booking.com)
Tasking services (Airtasker, TaskRabbit) — even if it's a one-off job
Freelance services (Upwork, Fiverr) — if you're not operating as a business
Asset sharing (Car Next Door, Fat Llama) — renting out your car or tools

The ATO treats all of this as ordinary income. It doesn't matter if you consider it a hobby or a side gig — if you're earning money, it's taxable and must be included in your tax return.

Do you need an ABN for gig work?

You don't always need an ABN to do gig work, but it's often worth getting one. If you earn more than $20,000 a year from a single platform, the platform is required to withhold 47% of your earnings unless you provide an ABN. That's a huge hit to your cash flow.

Even if you earn less, having an ABN makes it easier to claim business expenses and can help you avoid the ATO's 'hobby vs business' test. If you're unsure whether you need one, the ATO's online tool can help. And remember: having an ABN doesn't automatically make you a business — you still need to meet the criteria.

Claiming deductions: what you can and can't claim

The golden rule is the same as always: you can only claim deductions for expenses that are directly related to earning your gig income, and you need to keep records to prove it. Here's what applies to common gig types.

Ride-sourcing and delivery drivers

If you drive for Uber or deliver food, you can claim the business portion of your car expenses. You have two options: the cents-per-kilometre method (which is capped at 5,000 business kilometres per year) or the logbook method. For 2025-26, the cents-per-kilometre rate is 89 cents per kilometre.

But here's the catch: ride-sourcing is considered a taxable supply for GST purposes, which means you need to register for GST if your gross earnings exceed $75,000 a year. If you're GST-registered, you can claim GST credits on your business expenses — but you also need to lodge BAS statements and charge GST on your fares.

You can also claim phone costs, data usage, tolls, parking and even the cost of cleaning your car — but only the business portion. If you use your phone 50% for work, you can claim 50% of the bill. Keep a logbook or use an app to track your trips.

Short-stay accommodation hosts

If you rent out a room or your whole home on Airbnb, you can claim expenses like cleaning, booking fees, platform commissions, utilities, insurance and depreciation on furniture. If you rent out part of your home, you need to apportion expenses based on the area and days rented.

For example, if you rent out a spare room that takes up 10% of your home's floor area for 120 days a year, you can claim 10% of your electricity bill multiplied by 120/365. The ATO has a helpful 'rental property expenses' guide, but the key is to keep receipts and a diary of rental days.

A common mistake is claiming full expenses when the property is only rented part-time. The ATO is cracking down on this, so be scrupulous with your calculations.

Airtasker and freelance workers

For taskers and freelancers, the rules are similar to any sole trader. You can claim expenses like tools, equipment, insurance, advertising, phone and internet, and even a portion of your home office costs. But you can't claim the cost of getting to and from jobs — that's a private expense.

If you use your home as a base, you can claim the ATO's fixed rate for home office expenses. For 2025-26, the rate is 67 cents per hour, which covers electricity, gas, internet, phone and stationery. You need to keep a record of the hours you worked from home, such as a diary or timesheet.

GST obligations for gig workers

GST is a trap for many gig workers. If you earn more than $75,000 a year from ride-sourcing, you must register for GST — that's a hard rule, not a choice. For other gig work, the $75,000 threshold applies to your total business income, including all gig platforms combined.

Once you're registered, you need to charge GST on your supplies and claim GST credits on your business purchases. This means you'll need to lodge BAS statements quarterly or monthly. The upside is that you can claim back GST on things like fuel, car maintenance and platform fees — which can significantly reduce your tax bill.

Keep a separate bank account: Open a separate bank account for your gig income and expenses. It makes record-keeping far easier, helps you track your true profit, and gives you clean evidence if the ATO ever asks questions. Even a simple spreadsheet can save you hours at tax time.

What happens if you don't declare gig income?

The ATO's data-matching program makes it risky to leave gig income off your return. If they find a discrepancy, they can:

Amend your assessment and demand the extra tax
Charge interest on the outstanding amount
Apply penalties of up to 75% of the tax avoided (or more for deliberate evasion)
Audit your past returns — they can go back up to four years (or more in serious cases)

If you've missed income in previous years, the ATO has a voluntary disclosure process. Disclosing before they contact you can reduce penalties significantly — sometimes to zero. It's always better to come forward than to wait.

Practical tips for the 2025-26 tax return

Start now. Gather your platform statements (Uber, Airbnb, Airtasker all provide annual summaries), bank statements and receipts. Use a separate account for gig transactions. Track your kilometres if you drive, and keep a diary for home office hours.

If you're unsure about any deduction, ask a registered tax agent. The ATO's own data shows that people who use agents are less likely to make mistakes — and agents can often find deductions you didn't know about. The cost of a good agent is tax-deductible too.

Finally, remember that gig work is real work. The ATO treats it seriously, and so should you. Declare your income, claim what you're entitled to, and keep records. It's not glamorous, but it beats an audit.

General information only — not personal financial, tax, legal or medical advice. Consider your own situation and consult a licensed professional before acting. Figures are current as at the date shown above.