The ATO has confirmed its view that travel in ride sharing services is not exempt from FBT under this specific exemption as they do not meet the definition of a taxi service under the FBT laws (even though they do under GST law).

However, this does not mean that FBT will necessarily apply to travel undertaken by employees using a ride sharing service.

Corporate Secretarial, TaxationJPR BUSINESS GROUP9 August 2019FBT, Fringe benefit tax, ride share, uber, taxation