請問關於ABN買車退GST一事

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請問關於ABN買車退GST一事

最近剛好有用車需求要買車，也看好了車輛

因為偶爾有在送Uber eats，有考慮要不要空閒之餘拿來做UberX

而我知道要做行車記錄簿記錄12週依商用比例去計算稅務優惠之類的

我的ABN只用在Uber eats 沒有自己的小事業。

但我有幾個疑問希望有大神指點一下

1. 買車的時候一定要報ABN嗎？還是只要我的名字在上面就好？（有名字跟住址都同ABN)

2. 第1點會這樣問的原因是，因為我沒做過UberX 也不知道效果好不好，我擔心用ABN買車之後 即使我後來沒在做UberX，因為使用ABN買車 所以在賣車的時候 假設第三年折舊車價是15000 實際賣車是25000，那多的1萬就要申報為收入，這樣就不太划算了。

3.因此我不確定是否可能先使用ABN買車，但如果我發現我拿去做UberX的收入不如預期，我可不可以選擇不要退新車的GST 也不拿新車做稅務折抵相關優惠，在這樣的前提下即使我一開始用了ABN買車，但我沒有退任何GST跟稅務優惠，我在未來賣車的時候，是否依舊要申報該年度車輛售價高於折舊的部分所得為收入？

感謝各位大神～求解

大地飞歌

https://www.ato.gov.au/general/t ... -tax/ride-sourcing/

Ride-sourcing, sometimes referred to as ride-sharing, is an ongoing arrangement where:

you (a driver) make a car available for public hire for passengers
a passenger uses a third-party digital platform, such as a website or an app, to request a ride, for example, Uber, Hi Oscar, Shebah, or GoCatch
you use the car to transport the passenger for payment (a fare).
Income tax applies to your ride sourcing income. Ride-sourcing is also subject to goods and services tax (GST). All ride-sourcing drivers need to have an Australian business number (ABN) and be registered for GST.

For GST you need:

an ABN
to register for GST from the day you start, regardless of how much you earn
to pay GST on the full fare
to lodge business activity statements (BAS) monthly or quarterly (you can't choose to lodge annually)
to know how to issue a tax invoice (you need to provide one for fares over $82.50 if asked)
For income tax you need to:

include the income you earn in your income tax return
only claim deductions related to transporting passengers for a fare, including apportioning expenses limited to the time you are providing a ride-sourcing service
keep records of all your expenses and income (you can use the myDeductions tool in our app).

同样可以使用在UBER eats