Uber back in court over payroll tax in NSW
Lawyers expected Uber's initial win in its important payroll tax case dispute in New South Wales to face appeal and kickstart a longer legal dispute. Now, it has.
The New South Wales Chief Commissioner for State Revenue has filed a highly-anticipated appeal against Uber’s initial court victory in a high-stakes payroll tax dispute.
Lawyers speaking with Capital Brief following New South Wales Supreme Court Judge David Hammerschlag’s decision said the matter was a prime candidate for appeal, and likely to kickstart a larger regulatory battle.
Hammerschlag found that Uber does not pay drivers wages and is therefore not subject to payroll tax. The Chief Commissioner has now lodged an appeal, with a two-day hearing slated for March 2025.
As a key operator in the gig economy, Uber’s case could set an important precedent. A ruling in favour of the state may embolden governments nationwide to enforce payroll tax on similar companies. Conversely, an affirmation of Hammerschlag’s decision could shield gig economy businesses from such tax liabilities.
