[1] A recent study by Australian Taxation Office advisory on the tax and the sharing economy, says that Uber drivers are taxi drivers, and must therefore register for GST.
[2] Uber has stated that its “driving partners should be treated no differently to any other independently-operated micro or small businesses.
[3] The taxi company has stated its “driving partners should be treated no differently to any other independently-operated micro or small businesses, and other sharing economy participants.”
[Source] Australian Information Technology News – GST and ride-sharing: why the ATO believes Uber must pay