Commonwealth Consolidated Acts

FRINGE BENEFITS TAX ASSESSMENT ACT 1986 - SECT 58Z

             (1)  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.

             (2)  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.