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  • Taxi travel expenses exemption

    Employer payments of non-work-related taxi travel expenses of employees may be exempt from FBT if the travel is either:

    • a single trip beginning or ending at the employee’s place of work
    • arising as a result of sickness or injury to the employee.

    On or after 1 April 2019, in addition to licenced taxi travel, the exemption applies to travel provided to employees in vehicles involving the transport of passengers for a fare (other than in a limousine), such as ride-sourcing travel.

    Other non-work-related taxi travel generally gives rise to an expense payment fringe benefit.

    See also:

      Last modified: 10 Feb 2021QC 16948