November 2017

FBT Article ‘ Definition of ‘taxi’ for FBT purposes

The Uber decision In the UBER case, the Court had to consider whether ride-sourcing drivers were providing taxi travel for GST purposes. Taxi travel for GST purposes means travel that involves transporting fare-paying passengers by taxi or limousine. The word taxi is not defined for GST purposes and was essentially considered to mean a vehicle available […]

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