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Emergency assistance

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

Last updated 11 January 2023

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.