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.
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