• Taxi travel

    Legislative reference: section 58ZExternal Link of the FBTAA.

    Any benefit arising from taxi travel by an employee is an exempt benefit 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.
       

     

      Last modified: 08 Jan 2014QC 17820