August 2025 Round Up
With the new financial year underway, now’s the time to tighten up your compliance and avoid costly oversights. In this month’s update, we cover two key changes that could impact your business: a landmark payroll tax ruling that puts contractor-heavy businesses on notice, and the fast-approaching deadline to register your trading name before it disappears from ABN Lookup. Taking action now can help you stay visible, credible, and legally protected.
1. Could you owe payroll tax on contractors? Read the full article
2. Deadline Approaching: Register Your Trading Name Before 31 October Read the full article
Could You Owe Payroll Tax on Contractors?
A recent NSW Court of Appeal decision has major implications for businesses that rely on independent contractors. On 1 August 2025, the court unanimously ruled that Uber is liable for payroll tax on payments made to its drivers — totalling $81 million plus interest — after finding they fell under the “relevant contract” provisions of the Payroll Tax Act 2007.
This landmark decision overturns a 2024 ruling in Uber’s favour and could open the door to wider scrutiny of contractor arrangements across industries.
Why this matters for your business
This is a wake-up call for any business that relies heavily on contractors or platform-based workforces. It’s not just ride-share companies at risk. Industries like mortgage broking, health services, trades, and consulting may also fall within the same provisions — even if their workers aren’t employees in the traditional sense.
What the court said
The case focused on three key arguments:
1. Payments to drivers were taxable wages
The court ruled that payments made by Uber to its drivers were for services performed — and therefore count as taxable wages under payroll tax law.
2. Ratings are a service to Uber
Because rating passengers was mandatory, the court found it to be a service provided by drivers under contract — and thus caught under the same provisions.
3. No exemption for vehicle use
Uber claimed an exemption, arguing the labour was secondary to the use of the driver’s vehicle. The court disagreed, stating that driving and rating riders were central to the company’s service — and not exempt.
What to do now
If your business engages contractors, it’s time to review your arrangements:
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Identify all non-employee workers
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Reassess whether their roles fall under ‘relevant contract’ rules
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Check for indicators like control, integration, and working conditions
Review the past five years of records — as revenue authorities can apply payroll tax liabilities retrospectively.
Avoid penalties — act early
To reduce risk and avoid penalties:
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Update contractor agreements to reflect actual working arrangements
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Include clear terms around independence, delegation, and tools
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Engage early with revenue authorities or consider voluntary disclosures — which can reduce penalties by up to 80%
Need help reviewing your contractor arrangements?
We can help you assess your exposure and take proactive steps to stay compliant. Get in touch to see how we can help.
Deadline Approaching: Register Your Trading Name Before 31 October
In just a few months, unregistered business names will be wiped from ABN Lookup.
If you’re trading under a business name that’s not officially registered with ASIC, changes are coming that could affect your credibility, payments, and client trust.
From 1 November 2025, all unregistered trading names will be removed from ABN Lookup. That means if your business name isn’t registered, it will no longer appear in the public record used to confirm your GST status and business identity.
This is the final step in a long-planned phase-out that began in 2012, when the national Business Name Register was launched to improve transparency and legal certainty.
What is a trading name?
A trading name is any name you use to run your business that isn’t your legal name.
For example:
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A sole trader named Tom Jones trading as Tom Jones Plumbing
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A company called Bright Ideas Pty Ltd trading as Bright Tech Solutions
If you haven’t registered this trading name with ASIC, it will disappear from ABN Lookup on 1 November.
What’s changing on ABN Lookup?
From 1 November 2025, ABN Lookup will only show:
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Your legal name (the name on your ABN or company registration)
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Your GST registration status
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Any business names registered with ASIC
If your trading name is not registered, it will be removed and will no longer appear publicly.
Why it matters
Clients, suppliers, and government agencies use ABN Lookup to:
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Confirm your business identity
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Check your GST registration
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Match your invoices to your ABN
If your name doesn’t show up:
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You risk losing the legal right to use the name if someone else registers it first.
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Clients may delay or withhold payment
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They may be unable to claim GST input tax credits
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Your business could appear non-compliant or untrustworthy
What you need to do now
Review your trading name(s)
If you’re operating under any name other than your legal name, check whether it’s already registered.
Register your trading name with ASIC
Visit asic.gov.au to register your business name. It’s a simple process that protects your business.
Check your ABN details
Make sure your registered name is linked correctly and that your GST status is accurate.
Need help reviewing your business name or getting registered?
We can assist with reviewing your current setup, registering your trading name with ASIC, and making sure your ABN records are up to date. Get in touch now to avoid last-minute issues.
Important: This is not advice. Clients should not act solely on the basis of the material contained in this article. Items herein are general comments only and do not constitute or convey advice per se. Also changes in legislation may occur quickly. We therefore recommend that our formal advice be sought before acting in any of the areas. This article is issued as a helpful guide to clients and for their private information. Therefore it should be regarded as confidential and not be made available to any person without our prior approval. Liability limited by a scheme approved under Professional Standards Legislation.
