You need to report your business income in your Tax Return, even it is not your primary source of income. For example, if you earn wage/salary income as an employee, as well as perform ride sharing services to supplement that income, you still have to report it in your tax return.
As a result of this, you would need to report this income in your annual income tax return in a business income schedule. On Airtax, this is done by selecting you are a Sole Trader and completing all the fields in the Business Position link. Airtax is able to prefill your Business Income and Expenses to this page based on the information you have provided on BAS returns lodged with us throughout the tax year. Once you have completed every field, your business position for the financial year will be added to your overall personal income. Please note, if any BAS returns have not been lodged through the Airtax platform you will need to manually enter the gross income and expenses for these periods.
If you are completing this page manually, ensure you use GST exclusive amounts for your Gross Income and Expenses.
As you are not considered an employee when you are a sole trader, you will not receive a group certificate (PAYG payment summary), and tax will not have been withheld on your behalf. The impact of this is that you may have a tax payable amount at the end of the year, and the ATO may enter you into the PAYG instalment system going forward to prepay future income tax in instalments. You can find out more about PAYG instalments here.