FRINGE BENEFITS TAX ASSESSMENT ACT 1986

PART III - FRINGE BENEFITS  

Division 13 - Miscellaneous exempt benefits  

SECTION 58N   58N   EXEMPT BENEFITS - EMERGENCY ASSISTANCE  


Where:


(a) a benefit is provided in respect of the employment of an employee of an employer;


(b) the benefit is provided solely by way of the grant of emergency assistance to the recipient; and


(c) if the benefit is:


(i) an expense payment benefit where the recipients expenditure is wholly or partly in respect of health care;

(ii) a property benefit where the recipients property is supplied in connection with the provision of health care;

(iii) a residual benefit where the recipients benefit consists of the provision of health care; or

(iv) a loan benefit constituted by the making of a loan where the purpose of the making of the loan is wholly or partly to enable the recipient to meet expenses incurred by the recipient in respect of health care;
the health care is provided:

(v) by an employee of the employer or, if the employer is a company, of the employer or of a company that is related to the employer;

(vi) on premises of the employer or, if the employer is a company, of the employer or of a company that is related to the employer; or

(vii) at or adjacent to a place where employees of the employer or, if the employer is a company, of the employer or of a company that is related to the employer perform the duties of their employment;

the benefit is an exempt benefit.




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