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Edited version of private advice
Authorisation number: 1052222839256
Date of advice: 28 May 2024
Ruling
Subject: Fringe Benefits Tax
To protect the privacy and commercial in-confidence components of this administrative binding advice, the following summary is provided.
The taxpayer sought advice in regard to whether benefits are exempt benefits under subsection 57A(2) of the Fringe Benefits Tax Assessment Act 1986 (FBTAA).
The Commissioner has ruled on questions relating to employees who work in certain areas of the organisation and their eligibility for the exemption.
Question 1
Is the organisation considered a government body for the purposes of section 57A of the Fringe Benefits Tax Assessment Act 1986 (FBTAA)?
Answer
Yes.
Question 2
Is the work performed by each of the categories of staff considered to be exclusively performed in, or in connection with, a public hospital as per section 57A of the FBTAA?
Answer
Yes.
Question 3
Will the benefit provided by the organisation in respect of their employment be an exempt benefit under section 57A of the FBTAA for each category of staff?
Answer
Yes.