FBT Article ‘ Definition of ‘taxi’ for FBT purposes

The Uber decision In the UBER case, the Court had to consider whether ride-sourcing drivers were providing taxi travel for GST purposes. Taxi travel for GST purposes means travel that involves transporting fare-paying passengers by taxi or limousine. The word taxi is not defined for GST purposes and was essentially considered to mean a vehicle available … Read more

FBT Q&A – employee attending gala awards dinner

Question We are sending an employee on overnight travel to attend a business awards gala dinner. There is no conference or any other activity other than the gala dinner which we have been nominated for an award. Is this meal entertainment for FBT purposes, and if so, are all travel and accommodation costs associated with … Read more