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 ".