Uber succeeds in NSW Supreme Court, with payments to drivers not deemed wages

As highlighted by Keith Swan, Melissa Bader, Alston Kam and Emilia Galluccio, this decision illustrates why businesses that engage contractors should review their arrangements and consider the application of the contractor provisions.

The Supreme Court of New South Wales, on 6 September, handed down its decision in favour of Uber, deciding that it was not required to pay payroll tax on its payments to drivers (Uber Australia Pty Ltd v Chief Commissioner of State Revenue [2024] NSWSC 1124). Hammerschlag CJ considered the application of the "contractor provisions" in the Payroll Tax Act 2007 (NSW) (the Act). The "contractor provisions" expand the application of payroll tax beyond employees, to contractors to which the provi...

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Authors: Keith Swan, Melissa Bader,

Published Date: 10 September 2024