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 MacalisterSat, 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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