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I am trying to find a reference on the ATO website or the FBT legislation to an FBT exemption where all employer-provided taxi travel directly between home and work where the employee arrives at or leaves work before 6 am or arrives or leaves work after 8 p.m., or is sent home sick. The exemption would apply whether the taxi travel covered all of part of a direct journey between home or work.
That exemption on applies if your business owns/leases the vehicle. I am after an expemption where an employer reimburses for the cost of a taxi home for employees who work after hours and cannot get access to public transport.