If you are a sole trader (self employed individuals with an ABN) earning over $75,000 per year, you will be required to lodge a periodic Business Activity Statement (BAS) to report your GST.
Similarly, if you are earning income from taxi or rideshare driving work, you will also be required to lodge a BAS for all periods that you are earning income from this work, even if you earn less than $75,000 per year.