Amazon Flex Tax Guide Australia: Tax, GST & Deductions

Tax, GST and deduction information for Amazon Flex drivers in Australia, including 2025–26 tax returns and current 2026–27 obligations.

Driving for Amazon Flex means earning income as an independent contractor rather than as a traditional employee. Your Amazon Flex income needs to be considered as part of your overall tax position, together with your eligible business expenses, vehicle use, GST status and any other income you earn.

The rules can look straightforward at first, but what you can claim and what you need to lodge depends on your individual circumstances and the records you have kept.

Do Amazon Flex Drivers Need an ABN?

Yes. Amazon Flex requires Australian delivery partners to have an Australian Business Number (ABN).

If you are starting Amazon Flex and do not yet have an ABN, EMK Accounting can help with your ABN setup and review whether GST registration may also be required for your circumstances.

Do Amazon Flex Drivers Need to Register for GST?

Not every Amazon Flex delivery driver needs to be registered for GST.

For most businesses, GST registration generally becomes compulsory when GST turnover reaches the registration threshold of $75,000. Your GST position can also be affected if you operate another business or earn income through several gig platforms.

If you also provide rideshare services such as Uber or DiDi, different GST rules apply. Ride-sourcing drivers generally need to be registered for GST regardless of their turnover.

Is Amazon Flex Income Taxable?

Yes. Income you earn from Amazon Flex needs to be considered when preparing your tax return.

The amount of tax you ultimately pay is not determined by your Amazon Flex income alone. It can also depend on your eligible business deductions, PAYG employment income, other business or investment income, Medicare levy, offsets and other circumstances.

This means two Amazon Flex drivers earning the same amount can have very different tax outcomes.

What Expenses Can Amazon Flex Drivers Claim?

Amazon Flex drivers may be able to claim expenses that are genuinely related to earning their delivery income. Common areas we review include:

• Vehicle expenses — depending on the method used and the records available
• Mobile phone costs — for the business-use portion
• Delivery equipment — such as phone mounts, trolleys and other equipment used for work
• Work-related apps and subscriptions
• Parking and tolls — where they relate to business travel and satisfy the deduction rules
• Tax agent and accounting fees — where deductible

The important part is not simply identifying an expense. You also need to determine whether it is deductible, whether there is a private-use component and whether you have the records required to support the claim.

Vehicle Expenses Are Often Where Drivers Make Mistakes

For many Amazon Flex drivers, the vehicle is one of their largest business expenses. However, that does not mean every vehicle cost is automatically deductible.

The appropriate claim depends on factors such as how the vehicle is used, the calculation method available to you and the records you have maintained.

Using an inappropriate method, including private expenses or claiming the same costs more than once can result in an incorrect deduction.

Common Amazon Flex Tax Mistakes

Some common areas that can cause problems for gig drivers include:

• Not declaring all Amazon Flex and other gig-platform income
• Claiming 100% of expenses that also have private use
• Using an inappropriate vehicle expense method
• Not keeping sufficient records to support deductions
• Missing expenses that may be deductible
• Applying GST incorrectly
• Not considering income earned through other platforms or business activities
• Forgetting that employment income and gig income are considered together when working out the overall tax position

Getting these areas right is often more important than simply trying to find the largest possible deduction.

Does the ATO Know About Gig-Platform Income?

The ATO receives information about transactions made through digital platforms under third-party reporting and data-matching arrangements.

You remain responsible for declaring all assessable income from Amazon Flex and any other delivery, courier or rideshare platforms you use, including amounts that may not automatically appear in your pre-fill information.

Do Amazon Flex Drivers Need to Lodge a BAS?

If you are registered for GST, you may need to lodge Business Activity Statements (BAS) and report relevant GST information for your business.

Your BAS obligations depend on your GST registration and reporting cycle. If you are unsure whether you should be registered or lodging BAS, it is better to check your position rather than allow incorrect or missed lodgments to accumulate.

When Should an Amazon Flex Driver Use an Accountant?

You may benefit from professional help if:

• You drive for more than one gig platform
• You also have PAYG employment or another business
• You are unsure whether GST registration applies
• You have significant vehicle expenses
• You have a logbook or need help determining your business-use percentage
• You are unsure which expenses are deductible
• You have outstanding BAS or tax returns
• You want someone to review your records and prepare the return for you

EMK Accounting works with Amazon Flex and other gig drivers across Australia. We review your income, expenses, vehicle records and GST position when preparing your return so that the claims made are appropriate for your circumstances and supported by your records.

Last updated: August 2026. This information is general in nature and does not take into account your individual circumstances. Tax and GST treatment depends on your circumstances and records, and rules may change.