A legal case lodged this week by Uber and designed to cement drivers' GST-free status in Australia comes down to eight words - "ride-sourcing drivers do not supply taxi travel".

In a three-page filing lodged with the Federal Court in New South Wales on Monday, Uber's lawyers simply state that providing services to UberX was not the same as supplying taxi travel. Therefore UberX drivers should be treated like micro-businesses and exempt from GST until they earn $75,000.

Ride sharing service Uber is "pleased to partner" with the VRC to help transport racegoers. Credit:Dominic Lorrimer

The application states that "...drivers are not permitted to register for GST unless they carry on an enterprise....[and] drivers are only required to register for GST if any supply of taxi travel is made in 'carrying on your enterprise',".

Uber claims the Australian Tax Office has misinterpreted section 144 of the GST Act and has been misleading UberX drivers in recent months by telling them to register for an ABN and GST.