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  • FBT and taxi travel

    Depending on your type of not-for-profit organisation, certain benefits you provide to employees may receive concessional treatment from fringe benefits tax (FBT). However, some benefits may be exempt from FBT altogether.

    For example, taxi travel by an employee is an exempt benefit if it's a single trip which begins or ends at the employee's place of work. It will also be exempt if it's the result of sickness or injury, and whole or part of the journey is directly between:

    • 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.

    This exemption is limited to travel undertaken in a vehicle that is licensed to operate as a taxi by the relevant State or Territory. It does not extend to travel undertaken in ride-sourcing vehicles or other vehicles for hire that do not hold such a licence.

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    Last modified: 03 Jul 2019QC 59528