FRINGE BENEFITS TAX ASSESSMENT ACT 1986

PART III - FRINGE BENEFITS  

Division 13 - Miscellaneous exempt benefits  

SECTION 58K   58K   EXEMPT BENEFITS - IN-HOUSE HEALTH CARE FACILITIES  


Where:


(a) a benefit consisting of the provision of health care is provided in respect of the employment of an employee of an employer; and


(b) the health care is provided:


(i) in an in-house health care facility of the employer; or

(ii) by a member of the staff of an in-house health care facility of the employer in the performance of his or her duties as such a member;

the benefit is an exempt benefit.


 

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