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  • Taxi travel expenses exemption

    Any benefit arising from taxi travel by an employee is exempt from fringe benefits tax (FBT) if the travel is a single trip beginning or ending at the employee's place of work.

    Any benefit arising from taxi travel by an employee is also an exempt benefit if the travel is both:

    • a result of sickness of, or injury to, the employee
    • the whole or a part of the journey directly between any of the following:    
      • the employee's place of work
      • the employee's place of residence
      • any other place that it is necessary, or appropriate, for the employee to go as a result of the sickness or injury.

    The exemption is limited to travel in a vehicle licensed by the relevant state or territory to operate as a taxi. It does not extend to ride-sourcing services provided in a vehicle that is not licensed to operate as a taxi.

    Last modified: 08 Jul 2019QC 43889