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Hi Soccerooplugger
Well its been 2 months since you raised the question so I thought I would jump in now and respond to this.
Fringe Benefits tax is a complicated and slightly weird area to navigate through but here goes.
If the company pays for your taxi yes they will declare it as entertainment expenses but whether tax is payable depends on several factors. For example if their total spending for the Xmas party is less than $300 per employee – then they don’t pay Fringe Benefits Tax and they also don’t get an income tax deduction.
If you pay for it and you don’t get reimbursed you can claim it as a work related expense in your personal tax return.
Chris