It said that an exemption from FBT is applicable for taxi travel where it involves a single journey, and which either begins or ends from the employee’s place of work.
The exemption also covers taxi travel if it is required as a result of sickness or injury, where the journey, or part of it, is directly between the employee’s place of work and their home, or any place deemed necessary as a result of the injury or illness (such as a hospital).
“This exemption is limited to travel undertaken in a vehicle that is licensed to operate as a taxi by the relevant state or territory,” the Tax Office said in its alert to employers.
“It does not extend to travel undertaken in a ride-sourcing vehicle or other vehicle for hire that do not hold such a licence.”
Other FBT exemption and concessions, including work-related items, minor benefits, concessions for not-for-profit organisations and living away from home allowances can be found on the dedicated FBT page of the ATO website.