FBT and taxi travel
Fringe benefits treatment of certain employee benefits
Employers must pay fringe benefits tax (FBT) on certain benefits they provide to their employees in respect of employment.
Taxi travel can also be an exempt benefit if it is a result of sickness or injury and the 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.