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If you're a ride-sharing driver, you must register for GST if you earn more than $60,000 from all taxable activites including gross fares in any 12 month period.

You can register for GST online in myIR.

Once you have registered for GST, give your GST registration number to the digital platform you're using, as they may issue tax invoices on your behalf.

If you're already registered for GST, for example as an IT contractor, you can use the same GST registration for your ride-sharing activities.