Uber filed its case with the Federal Court this week in their effort to thwart the ATO's bid to apply GST to its drivers. The case appears to be centred around two principles:

- whether the drivers are conducting an enterprise at all: the ATO would be confident of success on this point; and

- whether the drivers supply taxi travel: if not, it is only those drivers generating more than $75,000 turnover that would need to register & pay GST.

In my view, the decision will centre around whether the legal form of the arrangement (assuming Uber contracts with drivers are not taxi driver contracts as such) will trump the substance (with the consumer outcome being a taxi-like service). Substance usually trumps form in tax cases these days, so this case will be interesting to follow.