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  • Emergency assistance

    Certain benefits you provide to your employees or their associates in an emergency situation are exempt from fringe benefits tax (FBT). The exemption applies to benefits you provide to those who are impacted or potentially impacted in:

    • a natural disaster
    • an accident
    • a serious illness
    • an armed conflict
    • a civil disturbance.

    Types of emergency assistance

    Emergency assistance you provide to employees is exempt from FBT when it is:

    • first aid or other emergency health care
    • emergency
      • meals
      • food supplies
      • clothing
      • accommodation
      • transport
      • household goods
    • temporary repairs
    • any similar assistance.

    Health care requirements

    There are specific requirements when it comes to providing health care. The exemption only applies to health care treatment provided:

    • 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

    Although benefits you provide to an employee such as temporary repairs to damage caused to a home during an emergency event are exempt from FBT, long-term benefits such as a new house or a replacement car to replace those destroyed as a result of an emergency are not exempt.

    Assistance for you and your business

    If you or your business is affected by a disaster, phone our Emergency support infoline on 1800 806 218, to help you get your tax back on track when the immediate emergency has passed.

    See also:

    Last modified: 28 Jan 2020QC 61270