However, some benefits are exempt from FBT or receive concessional treatment.

Taxi travel by an employee is an exempt benefit if the travel is a single trip beginning or ending at the employee's place of work.

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.

This exemption is limited to travel undertaken in a vehicle that is licensed to operate as a taxi by the relevant state or territory. It does not extend to travel undertaken in a ride-sourcing vehicle or other vehicle for hire that do not hold such a licence.