Australian Court Holds Uber Drivers Subject to GST Regardless of Revenue

The Federal Court of Australia recently issued its decision on whether Uber drivers operating in the country are required to collect and remit GST. The case did not involve whether GST is due on supplies of Uber services, but rather whether such supplies are subject to GST if the standard AUD 75,000 GST registration threshold is not met. This depends on whether Uber services constitute a supply…
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