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  • Taxi travel expenses exemption

    Employer payment 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
    • arises as a result of sickness or injury to the employee.

    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.

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

      Last modified: 08 Jul 2019QC 16948