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Guest Opinion
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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

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
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Wheels fall off GST battle against ride sharing, delivery service
Guest Opinion,
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