FRINGE BENEFITS TAX ASSESSMENT ACT 1986

PART III - FRINGE BENEFITS  

Division 13 - Miscellaneous exempt benefits  

SECTION 58M   EXEMPT BENEFITS - WORK-RELATED MEDICAL EXAMINATIONS, WORK-RELATED MEDICAL SCREENING, WORK-RELATED PREVENTATIVE HEALTH CARE, WORK-RELATED COUNSELLING, MIGRANT LANGUAGE TRAINING  

58M(1)   [Exemptions]  

Where any of the following benefits is provided in respect of the employment of an employee:


(a) an expense payment benefit where the recipients expenditure is in respect of:


(i) a work-related medical examination of the employee;

(ii) work-related medical screening of the employee;

(iii) work-related preventative health care of the employee;

(iv) work-related counselling of the employee or of an associate of the employee; or

(v) migrant language training of the employee or of an associate of the employee;


(b) a property benefit where the recipients property is required solely for the purposes of:


(i) a work-related medical examination of the employee;

(ii) work-related medical screening of the employee;

(iii) work-related preventative health care of the employee;

(iv) work-related counselling of the employee or of an associate of the employee; or

(v) migrant language training of the employee or of an associate of the employee;


(c) a residual benefit where the recipients benefit consists of the provision of:


(i) a work-related medical examination of the employee;

(ii) work-related medical screening of the employee;

(iii) work-related preventative health care of the employee;

(iv) work-related counselling of the employee or of an associate of the employee; or

(v) migrant language training of the employee or of an associate of the employee;

the benefit is an exempt benefit.

58M(2)   [Associated benefits]  

Where:


(a) a car benefit, an expense payment benefit, a property benefit or a residual benefit is provided in, or in respect of, a year of tax in respect of the employment of an employee of an employer;


(b) the benefit is associated with:


(i) a work-related medical examination of the employee;

(ii) work-related medical screening of the employee;

(iii) work-related preventative health care of the employee;

(iv) work-related counselling of the employee or of an associate of the employee; or

(v) migrant language training of the employee or of an associate of the employee; and


(c) in the case of an expense payment benefit:


(i) the benefit is not constituted by the reimbursement of the recipient, in whole or in part, in respect of an amount of a Division 28 car expense incurred by the recipient in relation to a car owned by, or leased to, the recipient, being a reimbursement calculated by reference to the distance travelled by the car; and

(ii) documentary evidence of the recipients expenditure is obtained by the recipient and that documentary evidence, or a copy, is given to the employer before the declaration date;

the benefit is an exempt benefit in relation to the year of tax.




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