Taxable gig receipts
Control over how, when and where work is done and the ability to make a business profit or loss help distinguish employment from self-employment. Gig work is generally independent business activity, but the actual relationship matters. Casual or part-time work remains taxable when carried on for reward, including non-cash payments. Report gross revenue and allowable expenses in the applicable trade section rather than treating every side payment as employment salary.
Costs and complete reporting
Only qualifying income-production costs are deductible; private or capital spending is different, and mixed-use items require business allocation. Records support income and deductions, even when an intermediary pre-fills some receipts. The guide describes two- or four-line reporting and filing triggers, with some older procedural references. Confirm the relevant year’s requirements and any occupation-specific fixed-expense option rather than assuming a generic percentage applies to every gig worker.
Official source
A concise, independent Apex Gateway guide based on the official English source, not a reproduction of the complete document. Consult the original for full conditions, exceptions and subsequent updates.
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