Taxing taxis: A socio-legal analysis of Uber B.V. v Commissioner of Taxation [2017] FCA 110

This paper engages with discourse around the rise of the sharing economy, ‘a socio - economic ecosystem built around the sharing of human and physical resources’ (Ernst Young, 2015). Sharing or reciprocity has provided the basis for social relationships for millennia. Although the idea of sharing is not new, the practice has been redefined in the 21 century, facilitated by the rise of the digital economy and prevalence of mobile technologies. The word ‘sharing’ in ‘sharing economy’ denotes a form of exchange based on an alternative ethic to the prevailing capitalist model. Over the past decade or so a range of industries have positioned themselves as part of the sharing economy. However, the corporate structure and practices of these entities present various regulatory and ethical challenges, especially in regard to how these industries contribute to the larger social good. Hence, there is a tension between sharing, and ‘Sharing’ in the form of distributive justice. Against this background, this paper discusses Uber B.V v Commissioner of Taxation [2017] FCA 110 to explore the dynamics noted above as they relate to taxation compliance and the broader implications of this decision