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Uber’s ongoing payroll tax lawsuit throws open gig economy debate

Uber’s NSW payroll tax dispute and the first Fair Work Act application under new gig economy provisions could reignite Australia’s regulatory debate in 2025.

Laurel Henning
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The disruptive nature of gig economy platforms pose a long-term challenge for the courts and policymakers alike. Shutterstock.

As Australia’s tech regulation debate pivoted towards social media platforms in 2024, long-running debates over how employment and tax laws apply in the gig economy seemed all but settled.

However, the New South Wales Chief Commissioner of State Revenue’s appeal against Uber’s initial court victory in a high-stakes payroll tax dispute could reignite the issue as we enter the new year.

Thomson Geer partner Arthur Athanasiou told Capital Brief that the gig economy debate had been partially resolved by changes to the Fair Work Act, which included a redefinition of casual employment.

“We’re at risk of circling back on ourselves with these issues,” Athanasiou said, adding that “we need a bright-line test: if you tick this box, you’re a contractor, regardless”.