The classification of app-based work in Australia has become more nuanced. While you are technically a Sole Trader (freelancer) for tax purposes, you are now legally recognized as an “Employee-Like Worker” for industrial relations purposes.

This new middle-ground category, introduced in the Closing Loopholes reforms, gives you the flexibility of a freelancer with some of the protections of an employee.

1. Tax Status: You are a Sole Trader (ABN)

From the perspective of the Australian Taxation Office (ATO), you are still running your own business.

• ABN Requirement: To work for Uber or DoorDash, you must have an Australian Business Number (ABN).
• Tax Filing: You are responsible for your own income tax, and you must report your earnings as “Business Income” in your annual tax return.
• GST for Rideshare: If you drive for Uber (passengers), you must register for GST from day one, regardless of how much you earn. For DoorDash (food delivery), you only need GST if your annual turnover exceeds $75,000.

2. Legal Status: The “Employee-Like” Worker

As of July 1, 2026, a landmark agreement between major platforms and the Transport Workers Union (TWU) has officially taken effect. This means that while you aren’t a traditional employee, you now have:

• Minimum Pay Standards: You are entitled to a guaranteed “pay safety net” while on a delivery or trip.
• Accident Insurance: Platforms are now required to provide or fund insurance that covers you while you are active on the app.
• Unfair Deactivation Rights: You can now appeal to the Fair Work Commission if you believe your account was deactivated unfairly—a right previously only available to employees.

3. The 48-Hour Visa Trap (Important for 485/500 Holders)

If you are using these apps on a student or graduate visa, remember that Home Affairs treats “logging in” differently than the apps do:

• “App Time” is Work Time: The Department considers the time you are logged in and available for work as hours toward your 48-hour fortnightly limit, even if you are just sitting in your car waiting for a ping.
• Evidence: In 2026, Home Affairs can request your “online logs” from Uber or DoorDash to verify your hours. Always keep a personal log of when you toggle the app “On” and “Off.”

4. 2026 Quick Comparison