High Court grants Uber special leave to appeal $82m payroll tax dues
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The news: The High Court of Australia has granted Uber Australia special leave to appeal a NSW Supreme Court of Appeal ruling that it must pay $81.5 million in payroll tax that Uber previously avoided by claiming it did not pay wages to drivers.
The context: On 1 August 2025, the NSW Supreme Court of Appeal found that Uber’s payments to drivers were considered wages under state tax law. Uber had previously argued it was a ‘payment collection agent’ that collected fares on behalf of drivers.
The finding meant Uber would’ve been liable to pay more than $81.5 million in payroll tax for FY15 to FY20, although Uber can now appeal this in the High Court.
The NSW Chief Commissioner for State Revenue successfully appealed the initial NSW Supreme Court ruling in favour of Uber in November 2024 that it did not pay wages.
The source: High Court of Australia
