Uber Australia Pty Ltd v. Chief Commissioner of State Revenue ABN 77456270638

Lower Court Judgment

01/08/2025 Supreme Court of New South Wales (Court of Appeal) (Ward ACJ; Mitchelmore JA; Kirk JA; Adamson JA; McHugh JA)

[2025] NSWCA 172

Catchwords

Payroll tax – ‘rideshare system’ where Uber is the ‘limited payment collection agent for the driver’ – whether the taxing provisions in the Payroll Tax Act 2007 (NSW) extend to the fares remitted to drivers by Uber.