The Commissioner has shown us his ability to bend and twist in relation to the FBT exemption that applies to taxi travel by an employee beginning or ending at the employee’s place of work.
He states that the exemption is limited to travel in a vehicle licensed by the relevant state or territory to operate as a taxi. It does not extend to ride-sourcing services provided in a vehicle that is not licensed to operate as a taxi. Have a look at this…
The Commissioner says nothing to explain why the term “taxi” in the FBTAA does not include an Uber, but the term “taxi” in the GST Act does include an Uber so that Uber drivers have to register for GST for their first trip, rather than when their turnover in over $75,000.
Would it possibly be that the Commissioner interprets the term “taxi” in two contradictory ways in two different Acts so that they both end up in his favour (he gets more FBT and more GST)????