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.
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.
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.
Amazon Flex drivers may be able to claim expenses that are genuinely related to earning their delivery income. Common areas we review include:
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.
Some common areas that can cause problems for gig drivers include:
Getting these areas right is often more important than simply trying to find the largest possible deduction.
You may benefit from professional help if:
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.
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.
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.
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.
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Learn about GST registration, BAS reporting, fuel tax credits and record-keeping for Amazon Flex, Uber and delivery drivers.
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