Chief Commissioner of State Revenue v Uber Australia Pty Ltd

• 1. Taxes and Duties
  2. › Payroll tax
  3. › Relevant contract
  4. › Contract under which a person supplies services to another person
  5. › Whether driving was a service supplied by drivers to Uber 'under' the driver contracts
  6. › Whether rating was a service supplied under the driver contracts
  7. › Whether referring was supplied under the driver contracts or separate contracts
  8. › Payroll Tax Act 2007 (NSW), s 32(1)(b)
• 1. Taxes and Duties
  2. › Payroll tax
  3. › Exemptions
  4. › Use of goods
  5. › Whether driving service was ancillary to the use of the driver's vehicle
  6. › Payroll Tax Act 2007 (NSW), s 32(2)(a)
• 1. Taxes and Duties
  2. › Payroll tax
  3. › Deemed wages
  4. › Amounts for or in relation to the performance of work
  5. › Whether amounts collected from riders and remitted to drivers were 'for or in relation to the performance of work'
  6. › Whether amounts were 'paid or payable' by Uber
  7. › Payroll Tax Act 2007 (NSW), s 35(1)
• 1. Taxes and Duties
  2. › Payroll tax
  3. › De minimis
  4. › Whether rating and referring services were so trivial as to be disregarded

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