Document ID: chunk:federal_register_of_legislation:C2025C00120:section:58z
Version: federal_register_of_legislation:C2025C00120
Segment Type: section
Provision Reference: s 58Z
Character Range: 268018–268727

58Z  Exempt benefits—taxi travel
 (1) Any benefit arising from taxi travel (otherwise than by limousine) 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 (otherwise than by limousine) 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.