FRINGE BENEFITS TAX ASSESSMENT ACT 1986

PART III - FRINGE BENEFITS  

Division 13 - Miscellaneous exempt benefits  

SECTION 58Z   EXEMPT BENEFITS - TAXI TRAVEL  

58Z(1)   [Single trip, to or from work]  

Any benefit arising from taxi travel 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)   [Taxi travel due to sickness or injury]  

Any benefit arising from taxi travel 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.




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