Fare fight
Uber is heading to the High Court to challenge an $82 million payroll tax ruling, in a case that could reshape how Australia taxes the gig economy.
Ride-hailing giant Uber has won the right to challenge a ruling that it must pay more than $82 million in payroll tax, in what is shaping up to be one of the biggest High Court cases of 2026.
On Thursday, the court granted the company special leave to appeal a decision of the NSW Court of Appeal, which found that payments Uber makes to drivers — after deducting its own fees — are deemed wages and subject to payroll tax.
The 5-0 ruling overturned the trial decision of Justice David Hammerschlag, who had found that payments from Uber to its drivers were made on behalf of passengers who received a transport service — not “in relation to the performance of work” supplied by the drivers to Uber.
But it was widely expected the High Court would still agree to hear the case, given its implications for the gig economy and other industries where intermediaries act as collection agents on behalf of service providers.
