Australia’s High Court has made an important decision about the company Uber. On 4 November 2026, the court said that payments made to Uber drivers in New South Wales must be taxed as payroll tax. The judges decided with a 6–1 vote to reject Uber’s last appeal. Uber now has to pay tax for six years, from 2015 to 2020, and also cover legal costs for the New South Wales tax authority.

Uber said it is mainly a technology company that connects passengers with drivers. It argued that drivers are independent and that money sent to them is not the same as wages. However, the High Court said the drivers work for Uber under contracts and must follow the company’s rules for driving and service. Because of this, the court decided that these payments are like wages for tax purposes in New South Wales.

The result of this case means Uber must pay payroll tax in New South Wales. It also ends a long legal disagreement between Uber and the tax authorities in this Australian state.