Because these are paid by Uber and Uber is not an Australian company, they are not subject to GST.
See ATO description below:
If you receive a bonus or top-up payment from an overseas facilitator the service you are providing is not consumed in Australia and is GST-free.
These GST-free services may include:
- marketing and promoting the facilitator to potential customers for which you may receive bonus payment from the facilitator, for example when a new customer quotes your reference code or other identifier
- operating during certain times, such as peak hours for which you receive a top-up payment from the facilitator – the top-up payment is not part of the fare and is in addition to the fare paid by the passenger.
Because these are paid by GoCatch and goCatch is an Australian company, therefore they are subject to GST.