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dited version of your private ruling
Authorisation Number: 1052379430749
Date of advice: 31 March 2025
Ruling
Subject: Medical-related expense payment benefits
In order to protect the privacy and commercial in-confidence components of this private binding ruling, the following summary is provided:
Issue 1 - Medical-related expense payment benefits provided to staff working overseas
Question 1
Is the provision of medical-related expense payment benefits (covering routine medical care, hospitalisation, ancillary services, pharmaceuticals and childbirth services) provided at overseas locations an exempt benefit under section 58M of the FBTAA?.
Answer 1
No.
Question 2
If the answer to Question 1 is no, is the provision of the medical-related expense payment fringe benefits at Question 1 an excluded benefit for reportable fringe benefit purposes under section 5E of the FBTAA?
Answer 2
Yes.
Issue 2 - Medical-related expense payment benefits provided at employer managed medical centre
Question 1
Is the provision of medical-related expense payment benefits (covering routine medical care, hospitalisation, ancillary services, pharmaceuticals and childbirth services) provided at overseas locations at the employer managed medical centre an exempt benefit under section 58K of the FBTAA?
Answer 1
No.
Question 2
Is the provision of medical-related expense payment benefits (covering routine and minor procedures) provided at overseas locations at the employer managed medical centre an exempt benefit under section 58N of the FBTAA?
Answer 2
No - with the exception of if unplanned first aid/medical treatment is required to be provided and staff employed by the employer provide that medical treatment.
Question 3
If the answer to Issue 2, Question 1 or Question 2 is no, is the provision of the medical-related expense payment fringe benefits at the employer managed medical centre at Question 1 an excluded benefit for reportable fringe benefit purposes under 5E of the FBTAA?
Answer 3
Yes.
Issue 3 - Payment to an overseas medical facilitator
Question 1
Is the payment by the employer to an overseas medical services facilitator (not medical insurance), enable staff to seek medical services at the local medical centres, an exempt expense payment benefit under section 58M or N of the FBTAA?
Answer 1
No
Issue 4 - Non-emergency medical evacuation
Question 1
Is the payment for non-emergency medical evacuation (including travel and accommodation to another foreign country or to Australia) an exempt expense payment benefit under section 58L of the FBTAA?
Answer 1
Yes, in part. The travel and accommodation costs are exempt. The medical costs themselves are not exempt, based on the information provided.
Question 2
If the answer to Issue 4, Question 1 is no, is the payment by the employer for non-emergency medical evacuation (including travel and accommodation to another foreign country or to Australia) an excluded benefit for reportable fringe benefit purposes under section 5E of the FBTAA?
Answer 2
The non-exempt medical costs themselves would be an excluded benefit for reportable fringe benefit purposes under section 5E of the FBTAA.