In-house health care facilities
Legislative reference: section 58KExternal Link of the FBTAA.
Medical services and other forms of health care are exempt benefits if provided in worksite first aid posts and medical clinics.
The exemption applies to any form of care or test relating to a person's health – for example, medical treatment, first aid, physiotherapy, diagnostic services, health counselling or the provision of drugs in a clinic or other medical facility operated wholly or principally to provide health care relating to work-related injuries of employees. Such a clinic must be on your premises, or those of a related company, or at or adjacent to the employees' worksite – for example, a construction site.
While the clinic or facility must be operated principally for treating employees' work-related injuries, incidental treatment provided in the clinic for illness or injuries not related to work, as well as treatment of members of employees' families, also qualifies for exemption; so does health care provided away from the clinic by a member of the clinic's staff – for example, a home visit by a company doctor.