Tax Laws Amendment (2004 Measures No. 2) Act 2004 (83 of 2004)

Schedule 8   Public ambulance services

Fringe Benefits Tax Assessment Act 1986

1   Subsection 5B(1E) (after paragraph (c) of step 2 of the method statement)

Insert:

(ca) 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; or