Australia, Sept. 1 -- New South Wales Land and Environment Court issued text of the following judgement on Aug. 1:
1. THE COURT: This appeal and cross-appeal arise out of a challenge by Uber Australia Pty Ltd (Uber), a wholly owned entity within the Uber group of companies, to the assessment by the Chief Commissioner of State Revenue (Chief Commissioner) of payroll tax liability in respect of payments made to "Uber" drivers/partners. The difference between drivers and partners is explained by the primary judge in the primary judgment (Uber Australia Pty Ltd v Chief Commissioner of State Revenue [2024] NSWSC 1124) at [4] and nothing relevantly turns on this difference. Reference to the drivers in these reasons includes reference to the part...