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Gig work in Australia: how it works and worker rights to know

By FastBuySale Newsroom · 9 Nov 2026 · 20m ago

What gig work looks like in Australia

Gig work covers food and parcel delivery, ride-sourcing, odd jobs and handyman tasks, care work, freelance creative and technical work and more, typically found through apps. In Australia, rules come from two main places: the Fair Work Act, which decides workplace rights and is administered by the Fair Work Ombudsman and Fair Work Commission, and tax law, administered by the Australian Taxation Office.

This explainer summarises the official position in plain English, with examples. Individual circumstances vary, so check official guidance or get qualified advice before relying on it. It makes no promise about income.

Employee or independent contractor?

Most platforms engage workers as independent contractors. Since 26 August 2024, the Fair Work Act has required the real substance and practical reality of the whole working relationship to be considered when deciding whether someone is an employee or a contractor, not just the written contract. Factors include control over how work is done, whether you can delegate, whether you carry financial risk and whether you are running your own business.

If you are an employee, you have rights such as minimum wages, leave and super, and your employer withholds tax. If you are a contractor, you run your own business: you invoice or are paid by the platform, manage your own tax and generally do not receive leave entitlements.

Employee-like workers and minimum standards

The Closing Loopholes changes created a new category of employee-like workers. These are independent contractors who perform digital platform work and meet further criteria, such as having low bargaining power, receiving pay at or below what an employee would earn for comparable work, or having a low degree of authority over the work.

From 26 August 2024, the Fair Work Commission can make minimum standards orders and guidelines for employee-like workers, covering matters such as payment terms, deductions, insurance, consultation and representation. It cannot set terms about overtime rates, rostering or matters better dealt with elsewhere. Platforms and worker organisations can also make collective agreements.

Unfair deactivation protections

Since 26 February 2025, employee-like workers can apply to the Fair Work Commission if they believe they have been unfairly deactivated from a digital labour platform. To be eligible, the worker must have performed work through the platform on a regular basis for at least six months and earn below the contractor high income threshold. Applications generally must be made within 21 days of deactivation. The Commission can consider whether the deactivation was consistent with the Digital Labour Platform Deactivation Code and may order reactivation and payment for lost income.

ABN and income tax

To work as a contractor you generally need an Australian Business Number, which is free to apply for through the Australian Business Register. Platform income, including tips and bonuses, is assessable income and must be reported in your tax return, along with any wages from other jobs. Because no tax is withheld from contractor payments, you may need to set money aside and may be placed into pay as you go instalments once your business income grows.

You can claim deductions for expenses that relate to earning your gig income, such as the work-related share of vehicle costs, phone and data, insulated delivery bags and platform fees. You need records, generally kept for five years, and for car expenses you can use the cents per kilometre method up to a limit or the logbook method.

GST: the ride-sourcing rule

Most contractors only need to register for GST once their GST turnover reaches 75,000 dollars a year. Ride-sourcing is different: if you provide taxi or ride-sourcing services, you must have an ABN and register for GST from your first trip, regardless of how much you earn. GST applies to the full fare, and you report it on your business activity statement. Food and parcel delivery workers are not treated as ride-sourcing, so they follow the normal 75,000 dollar threshold.

Registered drivers can claim GST credits for GST included in the business portion of expenses such as fuel, servicing and phone costs.

Superannuation and insurance

Platforms generally do not pay super to independent contractors. However, under super guarantee law, a contractor who is paid wholly or principally for their labour can be treated as an employee for super purposes, which is a separate test from the Fair Work Act. If you think this applies, the ATO's super guidance explains how to check. Self-employed people can make their own super contributions and may be able to claim a tax deduction for them.

Check insurance carefully. Personal car insurance may not cover ride-sourcing or delivery use. Some platforms provide limited accident cover, and workers' compensation rules for gig workers differ by state and territory.

Platform reporting to the ATO

Under the sharing economy reporting regime, electronic distribution platforms report transactions to the ATO. Ride-sourcing and short-term accommodation transactions have been reported since 1 July 2023, and most other transactions, including delivery and task-based services, since 1 July 2024. The ATO uses this data to check that income is declared, so reporting all platform income accurately is essential.

Worked example: a delivery rider and part-time driver

Sam, in Brisbane, delivers food in the evenings and does ride-sourcing on Saturdays. Because of the ride-sourcing, Sam gets an ABN and registers for GST before the first passenger trip, and lodges business activity statements. GST applies to Sam's ride-sourcing fares and, once registered, to delivery work too. Over the year, Sam earns 32,000 dollars from both platforms plus 18,000 dollars from a part-time job with tax withheld. Sam keeps a logbook showing 60 percent work use of the car, claims 60 percent of car expenses, and sets aside part of every platform payment for tax and GST. After 12 months of regular work, Sam is likely to meet the six-month requirement for unfair deactivation protection if Sam is an employee-like worker earning under the threshold.

Where to get help with disputes

Pay disputes, deductions you did not agree to and questions about whether you are really a contractor can be raised with the Fair Work Ombudsman, which provides free information and can investigate. Applications about unfair deactivation go to the Fair Work Commission, which has its own forms and deadlines. Tax questions go to the ATO, and the Tax Practitioners Board register lets you check that a tax agent is registered before you pay for help.

Unions and worker organisations that represent platform workers can also give advice and may be involved in collective agreements and minimum standards proceedings. Keep screenshots of pay statements, ratings, messages from the platform and any deactivation notice, because evidence matters in every type of dispute.

Practical checklist

Status: am I a contractor, an employee or an employee-like worker for each platform?

ABN: do I have one, and is it shown to the platform?

GST: am I doing ride-sourcing, which requires GST registration from the first trip, or do I need to watch the 75,000 dollar threshold?

Records: logbook, receipts and platform statements kept for five years?

Tax: money set aside, PAYG instalments considered?

Super: do I qualify for super guarantee as a contractor paid mainly for labour, or should I make my own contributions?

Insurance: does my car and personal insurance cover gig work?

Protections: do minimum standards or the unfair deactivation regime apply to me?

The bottom line

Gig work in Australia is mostly independent contracting, with new protections for employee-like workers on digital platforms, including unfair deactivation claims since February 2025. Tax rules require an ABN, careful records and, for ride-sourcing, GST registration from the first trip. Use the Fair Work Ombudsman and ATO guidance as your official references. This article is general information, not legal or tax advice, and does not promise any income.

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