Tax Laws Amendment (2004 Measures No. 2) Act 2004 (83 of 2004)
Schedule 8 Public ambulance services
Fringe Benefits Tax Assessment Act 1986
7 After subsection 140(1C)
(1CA) Subsection (1A) also applies in relation to an employee:
(a) whose employer provides public ambulance services or services that support those services; and
(b) who is predominantly involved in connection with the provision of those services.