Emergency situations
An FBT exemption applies to emergency assistance benefits you provide to your employees or their associates who are impacted, or potentially impacted, by:
- a natural disaster
- an accident
- a serious illness
- an armed conflict
- a civil disturbance.
Exempt emergency assistance benefits
The exemption applies to:
- first aid or other emergency health care
- emergency
- meals
- food supplies
- clothing
- accommodation
- transport
- household goods
- temporary repairs
- any similar assistance in an emergency situation.
Health care
For health care, the exemption only applies to health treatment provided in an emergency:
- by an employee of yours (or related company)
- on your premises (or premises of a related company)
- by a company doctor at an accident site
- at or near an employee's worksite.
The exemption does not apply when you pay for your employee's ongoing medical or hospital bills.
Long-term benefits
Short-term benefits, such as temporary repairs to damage caused to a home during an emergency, are exempt from FBT. However, long-term benefits, such as a new house or car to replace those destroyed, are not exempt.
If you need help with tax affairs
If you or your business are affected by a disaster and you need help to get your tax affairs back on track, see Support in difficult times or phone us on 13 28 61.