Skip to content

'Uncomfortable feeling': Judge in Uber's $82m payroll tax case questions legal angle

Uber’s payroll tax dispute with NSW has left Supreme Court judge David Hammerschlag with the sense that the case may have been argued incorrectly.

Uber's payroll tax dispute hinges on whether the platform is a marketplace or a company remunerating contractors. Laura Dale/Alamy.

Uber’s payroll tax dispute with the New South Wales Commissioner of State Revenue is nearing the finish line — but there’s a bump in the road.

After both sides presented their final arguments to Supreme Court of New South Wales Judge David Hammerschlag today, he questioned whether the lawyers had taken a wrong turn in their approach to the case. Both sides now have a week to decide if they need to make additional arguments before Hammerschlag delivers his decision.

On the docket is a 2018 payroll tax assessment of $81.5 million issued to the ride-share company, and whether the payments Uber drivers receive are “for or in relation to the performance of work”.

Despite disputing the tax assessment, Uber has been executing a confidential payment plan agreed upon with the Commissioner.