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  • Emergency assistance

    FBT exemptions for emergency assistance including first aid, emergency supplies and temporary repairs.

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    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 our emergency support infoline on 1800 806 218.

    Last modified: 12 Jan 2023QC 71161