You can not use a PSA to report this, as those receiving the service you arrange and pay for are not your employees.
Whilst not an award as such, a third party is paying for a worker’s ordinary commuting which they would ordinarily need to pay for themselves.
The third party paying for the taxi service should email: email@example.com
as this will have to be reported and payment made through a Taxed Award Scheme (TAS).
You can find more information here:
Expenses and benefits: third-party awards