Finally, it looks like there will be a change to the Fringe Benefit Tax (FBT) relating to taxis. 
There has been confusion and frustration over whether employers are entitled to the FBT exemptions available to taxis when they use an Uber and similar ride-sourcing services.
The ATO had previously confirmed that “taxi” only referred to vehicles with a taxi licence as issued by the relevant state or territory and did not include companies that were offering taxi services such as Uber despite being GST registered. However there is due to be an amendment to the legislation relating to the word “taxi” to resolve this.
The Amendment to the legislation is proposing to change the wording from “a taxi” to “a car used for taxi travel” and is open for consultation until 27 September 2019.