Fringe Benefits Tax Assessment Act 1986

PART III - FRINGE BENEFITS  

Division 13 - Miscellaneous exempt benefits  

SECTION 58Z   EXEMPT BENEFITS - TAXI TRAVEL  

58Z(1)    

Any benefit arising from taxi travel (otherwise than by limousine) by an employee is an exempt benefit if the travel is a single taxi trip beginning or ending at the employee's place of work.

58Z(2)    
Any benefit arising from taxi travel (otherwise than by limousine) by an employee is an exempt benefit if the travel:

(a) is as a result of sickness of, or injury to, the employee; and

(b) is the whole or a part of the journey directly between any of the following:

(i) the employee's place of work; or

(ii) the employee's place of residence; or

(iii) any other place that it is necessary, or appropriate, for the employee to go as a result of the sickness or injury.