Fringe Benefits Tax Assessment Act 1986

PART III - FRINGE BENEFITS  

Division 13 - Miscellaneous exempt benefits  

SECTION 57A   EXEMPT BENEFITS - PUBLIC BENEVOLENT INSTITUTIONS, HEALTH PROMOTION CHARITIES, SOME HOSPITALS AND PUBLIC AMBULANCE SERVICES  

57A(1)    


Where the employer of an employee is a registered public benevolent institution endorsed under section 123C , a benefit provided in respect of the employment of the employee is an exempt benefit.

57A(2)    
Where:

(a)    the employer of an employee is a government body; and

(b)    

the duties of the employment of the employee are exclusively performed in, or in connection with:

(i) a public hospital; or

(ii) a hospital carried on by a society or association that is a rebatable employer;

(iii) (Repealed by No 124 of 2013)

a benefit provided in respect of the employment of the employee is an exempt benefit.


57A(3)    


A benefit provided in respect of the employment of an employee is an exempt benefit if:

(a)    the employer of the employee is a public hospital; or

(b)    the employer provides public ambulance services or services that support those services and the employee is predominantly involved in connection with the provision of those services.


57A(4)    


A benefit provided in respect of the employment of an employee is an exempt benefit if the employer of the employee is a hospital carried on by a society or association that:

(a)    

is exempt from income tax under Division 50 of the Income Tax Assessment Act 1997 ; and

(b)    

is not a company referred to in paragraph 65J(5)(a) or (b) ; and

(c)    

is not a registered public benevolent institution or registered health promotion charity.

57A(5)    


A benefit provided in respect of the employment of an employee is an exempt benefit if:

(a)    

the employer of the employee is a registered health promotion charity; and

(b)    

the registered health promotion charity is endorsed under subsection 123D(1) .



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