Uber liable for $81m payroll tax in Australia
The gist
Australia's High Court ruled 6-1 that Uber drivers are employees, upholding an $81m NSW payroll tax bill.
The decision cannot be appealed and may extend to other gig economy firms.
How it unfolded
- 2024The primary judge, Hammerschlag CJ in Eq, revoked the NSW Chief Commissioner of State Revenue's assessments.
- Aug 1, 2025The NSW Court of Appeal unanimously found Uber drivers were employed under 'relevant contracts' and payments to them were wages under the Payroll Tax Act 2007.
- 2025A five-judge Court of Appeal reversed the primary judge.