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Do I need to include unpaid invoices in my BAS?

Bilal Jivraj — Registered Tax Agent, ALITAX

Published on: 11/12/2025

❓ Do I need to include unpaid invoices in my BAS? The answer depends on your GST reporting method: 🟢 Cash Basis – NO You only report sales when you receive the payment. Unpaid invoices are not included in your BAS. 🟠 Accrual Basis – YES You report sales when you issue the invoice — even if the customer hasn’t paid yet. 💡 Simple Rule • Cash basis → report when paid • Accrual basis → report when invoiced

Do I need to include Uber, DiDi, or ride-share income in my BAS?

Bilal Jivraj — Registered Tax Agent, ALITAX

Published on: 09/12/2025

If you drive for Uber, DiDi, or any ride-share platform, GST applies from your very first dollar. There’s no $75,000 threshold. You must include all ride-share income in your BAS, charge GST on every trip, and can claim GST credits on eligible expenses like fuel, servicing and your phone. A simple reminder: ride-share income is always BAS-reportable — every trip, every quarter.