• Taxi travel

    Taxi travel is an exempt benefit if the travel:

    • is a single trip beginning or ending at the employee's place of work, or
    • arises as a result of sickness or injury to the employee.

    Other non-work-related taxi travel generally gives rise to an expense payment fringe benefit. The taxable value is the amount you pay or reimburse.

      Last modified: 20 Jan 2014QC 17823