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Sagg(Dynamo)Dynamo
23 Mar 2026

Dear Sir/Madam,

I am writing on behalf of my client to seek clarification regarding GST registration requirements.

My client operates a business that provides transportation services for students, specifically transporting them from home to school and returning them home after school hours under contractual arrangements with various schools. To carry out these services, my client engages five drivers who do the jobs with their private small cars.

We would like to confirm whether these drivers are required to be registered for GST in the same manner as taxi drivers, regardless of their individual income levels.

We appreciate your guidance on this matter and look forward to your response.

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1 replies
74 views
1 replies

All replies

NikkiATO(Community Moderator)Community Moderator
23 Mar 2026

Hi @Sagg,


The mandatory GST registration rule that applies regardless of turnover is specific to taxi, limousine and ride‑sourcing travel. It doesn’t automatically apply to drivers providing school transport under contractual arrangements.


For drivers engaged to perform school transport services, GST registration depends on the nature of the arrangement. If a driver isn’t supplying taxi or ride‑sourcing travel in their own right, the standard GST registration threshold of $75,000 generally applies. Drivers below that threshold are not required to register, though they may choose to do so.


GST outcomes depend on the specific contractual arrangements in place, including whether drivers are employees or contractors and who is making the supply of transport services. For this reason, reviewing the arrangements or seeking advice from a registered tax professional may be appropriate.

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Does school driver required to be registered for GST? | ATO Community