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  • FBT and taxi travel

    On 27 September 2017 we issued discussion paper TPD 2017/2 for public consultation on the interpretation of 'taxi' for fringe benefits tax (FBT) and the taxi travel exemption.

    After consultation, and considering administrative options, we have confirmed our existing view. The FBT taxi travel exemption only applies to travel undertaken in vehicles licensed to operate as a taxi by the relevant state or territory.

    If your employer clients provide employees with travel in a ride-sourcing vehicle or other vehicles for hire that are not taxis, the expense may be subject to FBT unless another exemption or concession applies.

    See also:

    Last modified: 02 Jul 2019QC 59508