FRINGE BENEFITS TAX ASSESSMENT ACT 1986
(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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