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  • Emergency assistance for your employees

    Did you know that certain benefits you provide by way of emergency assistance to your employees are exempt from fringe benefits tax (FBT)?

    Normally, providing your employees or their associates with benefits such as accommodation or transport are considered fringe benefits. However, in emergency situations, providing immediate relief to employees who are impacted (or potentially impacted), is exempt from FBT when the assistance is:

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

    Emergencies don't just include natural disasters; these exemptions also apply where your employee has been affected by an accident, serious illness, armed conflicts, civil disturbances or any similar event.

    It is important to note that there are specific requirements when it comes to providing health care. The exemption only applies when health care is provided by your employee (or related company), or on your premises (or those of a related company), or at or near an employee's worksite.

    For example, the exemption wouldn't apply if you pay for an accident victim's medical or hospital bills, but would apply to emergency treatment by a company doctor at the accident site.

    Long-term benefits aren't exempt; this includes providing a new house or car to replace one destroyed as a result of an emergency.

    Don't worry about your tax affairs right away; we'll help you sort them out later after you have dealt with more immediate problems. Call our hotline on 1800 806 218 for assistance in getting your tax back on track.

    See also:

    Last modified: 08 Mar 2019QC 58182