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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.

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

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

    • the travel is a result of sickness of, or injury to, the employee
    • the whole or a part of the journey is 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.
    Last modified: 24 Jun 2020QC 43889