Wheels fall off GST battle against ride sharing, delivery service
OPINION: GST, AirBnb, and Uber: Tax battle against gig economy steps up a gear
For income tax purposes, to determine if relationship is employment or self-employment, Employment Court decision tests used.
Craig Macalister
Sat, 29 Oct 2022
© All content copyright NBR. Do not reproduce in any form without permission, even if you have a paid subscription.
The Taxation (Annual Rates for 2022–23, Platform Economy, and Remedial Matters) Bill suffered another hiccup on October 25, when the Employment Court in E Tū Inc & Anor v Rasier Operations BV & Ors [2022] NZ EmpC 192 – aka the Uber decision – found that all four drivers were employees of
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Craig Macalister
Sat, 29 Oct 2022
© All content copyright NBR. Do not reproduce in any form without permission, even if you have a paid subscription.
