Uber B.V. v Commissioner of Taxation [2017] FCA 110

FEDERAL COURT OF AUSTRALIA

Uber B.V. v Commissioner of Taxation [2017] FCA 110 File number: NSD 904 of 2015

Judge: GRIFFITHS J

Date of judgment: 17 February 2017

Catchwords: TAXATION – whether a person supplying uberX services is required to be registered under Division 144 of the A New Tax System (Goods and Services Tax) Act 1999 (Cth) (the GST Act) – whether carrying on the enterprise of providing uberX services to passengers constitutes supply "taxi travel" within the meaning of s 144-5(1) (as defined in s 195-1) of the GST Act. STATUTORY INTERPRETATION – whether the terms "taxi" and "limousine" in the definition of "taxi travel" in s 195-1 of the GST Act should be given an ordinary meaning or a trade meaning – whether the definition of "taxi travel" in s 195-1 of the GST Act should be construed as a composite phrase. Held: application dismissed with costs.

Legislation: A New Tax System (Goods and Services Tax) Act 1999 (Cth) ss 9-5, 9-10 23-5, 144-5, 195-1

Cases cited: Alcan (NT) Alumina Pty Ltd v Commissioner of Territory Revenue [2009] HCA 41; 239 CLR 27 Australian Gas Light Co v Valuer-General (1940) 40 SR (NSW) 126 Certain Lloyd's Underwriters v Cross [2012] HCA 56; 248 CLR 378 Chaudhri v Commissioner of Taxation [2001] FCA 554; 109 FCR 416 Chubb Insurance Co of Australia Ltd v Moore [2013] NSWCA 212 CIC Insurance Ltd v Bankstown Football Club Ltd [1997] HCA 2; 187 CLR 384 Collector of Customs v Agfa-Gevaert Ltd [1996] HCA 36; 186 CLR 389 Commissioner of Taxation of the Commonwealth of Australia v ICI Australia Limited [1972] HCA 75; 127 CLR 529 The Council of the Shire of Lake Macquarie v Aberdare County Council [1970] HCA 32; 123 CLR 327 Dreamtech International Pty Ltd v Federal Commissioner of Taxation [2010] FCAFC 103; 187 FCR 352 Herbert Adams Pty Ltd v Federal Commissioner of Taxation [1932] HCA 27; 47 CLR 222 Hope v Bathurst City Council [1980] HCA 16; 144 CLR 1 Hore v Albury Radio Taxis Co-Op Society Ltd [2002] NSWSC 1130; 56 NSWLR 210 Independent Commission Against Corruption v Cunneen [2015] HCA 14; 256 CLR 1 Lansell House Pty Ltd v Commissioner of Taxation [2010] FCA 329; ATC 20-173 Lansell House Pty Ltd v Commissioner of Taxation [2011] FCAFC 6; 190 FCR 354 NSW Associated Blue-Metal Quarries Ltd v Federal Commissioner of Taxation [1956] HCA 80; 94 CLR 509 Pepsi Seven-Up Bottlers Perth Pty Limited v Commissioner of Taxation [1995] FCA 1655; 62 FCR 289 Project Blue Sky Inc v Australian Broadcasting Authority [1998] HCA 28; 194 CLR 355 Provincial Insurance Australia Pty Ltd v Consolidated Wood Products Pty Ltd (1991) 25 NSWLR 541 Quikfund (Australia) Pty Ltd v Airmark Consolidators Pty Ltd (2014) 222 FCR 13 R v Brown [1996] AC 543 Residual Assco Group v Spalvins [2000] HCA 33; 202 CLR 629 Saga Holidays Ltd v Commissioner of Taxation [2005] FCA 1892; 149 FCR 41 Saga Holidays Ltd v Commissioner of Taxation [2006] FCAFC 191; 156 FCR 256 Sea Shepherd Australia Ltd v Federal Commissioner of Taxation [2013] FCAFC 68; 212 FCR 252 Telstra Corporation Limited v Commissioner of Taxation (1996) 68 FCR 566 Thiess v Collector of Customs [2014] HCA 12; 250 CLR 664 Transport for London v Uber London Ltd [2015] EWHC 2918 Wilson v Commissioner of Stamp Duties (1988) 13 NSWLR 77