NSW Court of Appeal overturns previous contractors ruling, determines Uber is liable for payroll tax exceeding $80 Million

As highlighted by Priscilla Tang, Andy Larmour, David Sofrà and Bryce Miller, businesses that engage contractors should, once more, revisit their contractor arrangements and stay updated on developments in this area.

In a decision handed down on 1 August 2025, the New South Wales (NSW) Court of Appeal has allowed the Chief Commissioner's appeal and dismissed Uber's cross-appeal, ruling that Uber is liable for payroll tax on payments made to its drivers and partners between 2015 and 2020. The decision overturns the previous NSW Supreme Court ruling and reinforces that the Payroll Tax Act 2007 (NSW) can be applied to platform-based work arrangements where a "relevant contract" is determined to exist. See ...

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Authors: Priscilla Tang, Andrew Larmour,

Published Date: 05 August 2025