FRINGE BENEFITS TAX ASSESSMENT ACT 1986

PART III - FRINGE BENEFITS  

Division 13 - Miscellaneous exempt benefits  

SECTION 57A   EXEMPT BENEFITS - PUBLIC BENEVOLENT INSTITUTIONS, HEALTH PROMOTION CHARITIES, SOME HOSPITALS AND PUBLIC AMBULANCE SERVICES  

57A(1)  


Where the employer of an employee is a registered public benevolent institution endorsed under section 123C , a benefit provided in respect of the employment of the employee is an exempt benefit.

57A(2)  
Where:


(a) the employer of an employee is a government body; and


(b) the duties of the employment of the employee are exclusively performed in, or in connection with:


(i) a public hospital; or

(ii) a hospital carried on by a society or association that is a rebatable employer;

(iii) (Repealed by No 124 of 2013)

a benefit provided in respect of the employment of the employee is an exempt benefit.

57A(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.

57A(4)  


A benefit provided in respect of the employment of an employee is an exempt benefit if the employer of the employee is a hospital carried on by a society or association that is a rebatable employer.

57A(5)  


A benefit provided in respect of the employment of an employee is an exempt benefit if:


(a) the employer of the employee is a registered health promotion charity; and


(b) the registered health promotion charity is endorsed under subsection 123D(1) .


 

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