Amazon Flex Driver Tax
Australia 2026

Yes — all Amazon Flex earnings are fully taxable as business income. You deliver as an independent contractor, so no tax is withheld from your block payments. The ATO receives data from delivery platforms under its data-matching program, so it already has a record of your earnings before you lodge. You must declare Amazon Flex income even if it's a side hustle on top of a regular PAYG job, and even if you only completed a few blocks. Undeclared income attracts penalties of 25–75% of the shortfall plus interest.

Only if your total gig income across all platforms exceeds $75,000 in a 12-month period. Amazon Flex is a parcel-delivery service, so — unlike rideshare (Uber, DiDi) — there is no mandatory GST-from-$1 rule. Most casual Flex drivers earn well under $75,000 and do not need to register. If you also drive rideshare, that work requires GST registration from the first dollar, and once registered you account for GST across all your gig income.

Two methods: (1) Cents per km — 88c per km (2024-25 ATO rate) for up to 5,000 business km, no logbook needed, best for part-time drivers. (2) Logbook method — a 12-consecutive-week logbook establishes your business-use percentage, which you apply to all running costs (fuel, insurance, registration, servicing, tyres, depreciation, loan interest). Flex blocks often cover long distances, so full-time drivers doing 25,000+ km/year usually get a much larger deduction from the logbook method. Keep all receipts.

Beyond your vehicle: phone plan (business-use percentage, typically 50–80% for active drivers), phone mount, hand trolley or sack truck used for deliveries, hi-vis vest and safety gear, parking and toll costs incurred during delivery blocks, bags or crates used to organise parcels, and accountant/tax-agent fees. You cannot claim the handset purchase price as a contractor, ordinary clothing, fines, or the trip from home to the pickup depot (that first leg is private travel).

Yes — Amazon Flex requires an ABN to sign up and be paid. Registration is free and takes about 10 minutes at abr.gov.au. Without an ABN, the platform is required to withhold 47% (the top marginal rate) under the 'no-ABN withholding' rule. You'd reclaim it at tax time, but it's a serious cash-flow hit, so get your ABN before your first block.

It depends on your total taxable income (Flex plus any other income) after deductions. For 2025-26: $0–$18,200 = 0%; $18,201–$45,000 = 16% on the amount over $18,200; $45,001–$135,000 = $4,288 + 30% over $45,000; $135,001–$190,000 = $31,288 + 37% over $135,000; $190,001+ = $51,638 + 45% over $190,000. Add the 2% Medicare levy. A driver whose only income is $40,000 of Flex earnings pays roughly $3,488 income tax + $800 Medicare = about $4,288, or $82/week — and less after claiming vehicle and phone deductions.

No — as a contractor you get no employer super. You're responsible for your own retirement savings. The tax-effective option is a personal concessional (before-tax) contribution, taxed at 15% inside super instead of your marginal rate. Lodge a 'Notice of intent to claim a deduction' with your fund before lodging your return. Even modest regular contributions compound significantly over a working life.

Keep for 5 years from lodgement: your Amazon Flex earnings statements, fuel receipts or card statements, a vehicle logbook if using that method, registration/insurance/servicing records, phone invoices with a 4-week business-use diary, receipts for equipment (trolley, hi-vis, mount), and toll/parking records. The ATO actively audits gig workers and will request evidence — clear photos or scans are accepted.