🛵 Food Delivery Driver Tax Deductions Australia
UberEats, DoorDash & Menulog Riders — your complete 2026 ATO guide.
Last updated: May 2026
If you work as a food delivery driver in Australia, you're entitled to claim a deduction for many of the costs you incur doing your job. The ATO has specific rules about what counts and what doesn't — and getting it right can mean a meaningfully bigger refund. This guide covers every tax deduction available to Australian food delivery drivers for the 2025–26 financial year, based on published ATO guidance for the Gig Economy sector. We break down what's fully deductible, what's partially deductible (and how to apportion it), and what to avoid claiming.
The 3 ATO golden rules
To claim a work-related deduction, you must meet all three:
- You paid for it personally and weren't reimbursed.
- The expense directly relates to earning your income.
- You have a record (usually a receipt).
✅ Fully deductible 12 items
Delivery bag and insulated equipment
Delivery bags and insulated boxes used for your work are deductible.
Hi-vis vest and safety gear (bike/scooter)
Safety gear required while delivering is deductible.
Helmet (bike/scooter delivery)
A helmet required for your work is deductible.
Bike maintenance (delivery cyclists)
Maintenance of a bike used exclusively for delivery work is deductible.
Phone mount, charger and bike attachment
Equipment used for navigation and order management is deductible.
Sun protection (outdoor delivery)
Sunscreen and protective gear for outdoor delivery are deductible.
Wet weather gear
Protective wet weather gear required for work is deductible.
ABN registration costs
Costs to set up and maintain your ABN are deductible.
Tax agent fees (last year)
Tax agent fees paid last year are deductible on this year's return.
Bookkeeping software
Software used to track income and expenses is deductible.
Platform service fees
Fees the platform takes from your earnings are deductible.
Rideshare/delivery insurance
Insurance specifically for your delivery work is deductible.
⚠️ Partially deductible 6 items
These costs are split between work and private use. You can only claim the work-use percentage — keep a 4-week diary or 12-week logbook.
Work-related car expenses
Travel between workplaces or to client sites is deductible; commute is not. Use cents-per-km (up to 5,000km) or logbook method.
Fuel (work-use portion)
The work-use portion of fuel is deductible — keep a logbook.
Vehicle/scooter registration (work portion)
The work-use portion of registration is deductible.
Vehicle/scooter depreciation
Depreciation of your delivery vehicle is deductible at your work-use percentage.
Mobile phone (work-related use)
Work-related calls, messages and data are deductible at the work-use percentage based on a 4-week log.
Vehicle servicing (work-use portion)
Servicing costs are deductible at your work-use percentage.
❌ Not deductible 2 items
Common audit traps. Claiming these can trigger ATO review and penalties.
Driving fines and parking infringements
Fines and penalties are never deductible, even when incurred during work travel.
General clothing (non-uniform)
Conventional clothing worn to work is not deductible, even if your employer requires it.
Need help lodging your return?
ALI Tax's qualified agents handle returns Australia-wide. Average refund: $2,847.
Get started with ALI Tax →Frequently asked questions
What's the simplest way to track food delivery driver deductions during the year?
Keep a separate folder or app (like Receipt Bank or your phone's notes) and capture every work-related receipt as you spend. The 'shoebox approach' costs most food delivery drivers thousands in lost refunds each year.
Can I claim something my employer reimbursed?
No. If you've been reimbursed (or it was salary-packaged), you can't claim a deduction for it as well.
Do I need receipts for everything?
You need a receipt or written record for any deduction. For laundry up to $150 and small expenses up to $300 in total, you can use the ATO simplified methods without keeping every receipt.
What's the difference between deductible and partial?
Fully deductible means you can claim 100% of the cost. Partial means it's split between work and private use — you can only claim the work-use percentage based on a diary or logbook.
How long do I need to keep my receipts?
Five years from the date you lodge your tax return. The ATO can ask for records anytime in that window.