Catchwords:

TAXES AND DUTIES – payroll tax – liability – application pursuant to s 97 of the Taxation Administration Act 1996 (NSW) to review decision of the appellant disallowing the respondent’s objection to a payroll tax assessment pursuant to the Payroll Tax Act 2007 (NSW) – the primary judge held that the amounts paid by the respondent to drivers were not paid for or in relation to the performance of work under the relevant contract – where the primary judge held that the amounts paid by the respondent were not taken to be wages paid or payable – where the primary judge held that payroll tax was not payable on those amounts and revoked the tax assessment – where the primary judge held that, if payroll tax was payable, premium interest should be remitted in full – following issues raised on the appeal/cross-appeal: whether driving was a service supplied by drivers to the respondent under the driver contracts – whether the primary judge erred in finding that rating was a service supplied to Uber “under” the driver contracts – whether the act of rating and referring was de minimis – whether the primary judge erred in implicitly concluding that the referrals were supplied or provided to the respondent under the driver contracts – whether the primary judge erred in accepting that the driving service was one and the same as the use of the vehicle – whether rating was ancillary to the use of the driver’s vehicle – whether amounts collected by the respondent from riders and remitted to drivers were “for or in relation to the performance of work” – whether amounts collected by the respondent from riders and remitted to drivers were “paid or payable” by the respondent – whether the primary judge erred in ordering remission of any premium interest payable – re-exercise of discretion as to remission of premium interest – appeal by the Chief Commissioner allowed and cross-appeal by Uber dismissed with costs