The proposal included two options to change the requirement to register for Goods and Services Tax (GST).

Option 1 – Remove compulsory GST registration for ride-sourcing services only:

Suppliers of ride-sourcing services (such as Uber) with a turnover below $75,000 would no longer be required to register for GST.

Option 2 – Remove compulsory GST registration for all taxi travel services:

Suppliers of all forms of taxi travel (including ride-sourcing services) with a turnover below $75,000 would no longer be required to register for GST.

Under both options, suppliers of all forms of taxi travel (including ride-sourcing services) with a turnover above $75,000 would be required to register for GST.

The proposal would have effect from 1 July 2015.