According to the ATO, the person or people who own or lease the asset, regardless of who is registered on the platform, reports the income in their tax return. If you have someone else’s car listed on the platform in your name, you should make sure the owner of the car knows that they need to declare the income in their tax return.
Jointly owned cars
If you own an asset jointly with another person, you will need to declare your income and expenses in proportion to your share of the asset.
You cannot claim car expenses for an employee vehicle under a salary-sacrificed novated lease. However, you still need to declare the income you have received and may also claim non-car expenses such as membership fees.