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.