As an "independent provider of transportation services" you will be responsible for your own taxes when driving for rideshare companies. Using Uber as an example your total or gross revenue/turnover will be the fares that the customers pay (standard fares, surge, cancellation fees, waiting time, booking fees, airport tolls) not just what comes into your bank account. You are then able to deduct the rideshare related expenses (including the Uber fee) you have incurred, to calculate your taxable profit. (To address the confusion of some drivers, income tax and GST are separate taxes. Everyone needs to pay income tax, but not all drivers need to register for GST - see below). Note: Ola has a slightly different model - contact us for more info.
Under IRD rules if your gross revenue/turnover is over $60,000 per year, or your prices include GST you need to register for GST (this does not include paye salary/wages from another job you may have). So if the total fares that customers have paid for your services is over or likely to be over $60k you will need to register for GST.
Please contact us if you would like to discuss your situation.
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