Uber B.V. – Federal Court of Australia finds that an uberX driver was a taxi driver for GST purposes

The Australian GST Act requires that all enterprises supplying “taxi travel” (defined as “travel that involves transporting passengers, by taxi or limousine, for fares”) are required to register, even if they otherwise would qualify as being small suppliers (under $75,000 in annual turnover). Griffiths J found that an uberX driver was operating a “taxi” in the ordinary sense of the word and, thus, was required to register.

Although this issue has not been addressed by the Tax Court of Canada, the Quebec Superior Court was receptive to arguments that the small supplier exemption also is not available to Uber drivers in Quebec.

Neal Armstrong. Summary of Uber B.V. v Commissioner of Taxation [2017] FCA 110 under ETA s. 240(1.1).