The fare calculated by your digital platform is the full fare, which includes goods and services tax (GST).
If you’re GST-registered GST must be returned by you on the full fare, not the net amount you receive after deducting any fees or commission. For example, if a passenger pays $100 for a fare and the digital platform takes out their fees or commission, for example $15, and pays you $85:
- you must return the full $100 fare as income on your GST return. The GST payable is $13.04 (3/23rds of the fare).
- if the digital platform fee of $15 includes GST, you can claim GST of $1.96 (3/23rds of the fee).
Some digital platforms include GST on the commission they charge. If they do, you can claim the GST.
You will need to look at how each digital platform charges fares to determine the correct way to calculate your GST.