The Federal Court of Australia has handed down its decision that ride-sourcing is taxi travel.
For GST purposes, the word taxi means a car (vehicle) made available for public hire that is used to transport passengers for fares.
State and territory laws regulating transportation of passengers contain specific definitions of the term taxi. It is possible for a vehicle to be a taxi for GST purposes, but not for state and territory regulatory purposes.
This information clarifies how the tax laws we administer apply to ride-sourcing.
We express no view about whether ride-sourcing vehicles are taxis within the state and territory specific definitions, or on the legality of ride-sourcing arrangements.