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

Schedule 8   Public ambulance services

Fringe Benefits Tax Assessment Act 1986

3   Subsection 57A(3)

Repeal the subsection, substitute:

(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.

Note: The heading to section 57A is altered by omitting " and some hospitals " and substituting " , some hospitals and public ambulance services ".