The Australian Taxation Office has made the following public statement about the income tax and GST treatment of Uber's 'driver appreciation awards':
Uber 'driver appreciation reward' payments
In April 2019, ride-sourcing platform, Uber, paid some of its drivers a 'driver appreciation reward'...
I have just made an application to the Australian Taxation Office for a private ruling on whether or not Uber’s appreciation awards (bonuses) are subject to GST.
I will report back here when I receive a reply.