00:01this legal contest kicked off back in 2021 when uber first challenged the new south wales state
00:08revenue office over five years worth of payroll tax assessments that added up to more than 81
00:15million dollars the ride share giant said it didn't have to pay that amount because it was a
00:21mere payment collection agent and didn't qualify to pay payroll tax it said there was no connection
00:28between the drivers fares and the contract that then dictated the work they actually performed uber
00:34won the case in the new south wales supreme court last year but lost on appeal and that's how we've
00:40ended up in the high court today a majority found that uber did have a legitimate contract with its
00:47drivers that the fares these drivers received qualified as wages and therefore the company
00:53was liable to pay payroll tax in new south wales this decision is likely to have broader ramifications
01:01for the gig economy and other states will be looking at how they interpret their payroll tax legislation
01:07provisions the transport workers union has also welcomed this decision they say that it sends
01:14a message to all companies to pay their fair share of tax
