The Uber Drivers Case: Rasier Operations BV v. E TU – The Road to the Supreme Court (Part One)
New
Journal
Country
New Zealand
Published Date
Issue
Asia-Pacific Tax Bulletin 2026 (Volume 32), No. 2
Document
In this article, the decision of the New Zealand Supreme Court in Rasier Operations BV et al. v. E TU Incorporated et al. SC 105/2024 [2025] NZSC 162 is examined. That case deals with the critical question of whether Uber drivers were employees or contractors of Uber. The Supreme Court found the Uber drivers were employees within section 6 of the Employment Relations Act 2000 and still focused on the intention of the parties in determining this issue backed up by the traditional tests of control, integration and business reality. This is Part One of the article.