Commonwealth Consolidated Acts

FRINGE BENEFITS TAX ASSESSMENT ACT 1986 - SECT 57A

  (1)   Where the employer of an employee is a registered public benevolent institution endorsed under section   123C, a benefit provided in respect of the employment of the employee is an exempt benefit.

  (2)   Where:

  (a)   the employer of an employee is a government body; and

  (b)   the duties of the employment of the employee are exclusively performed in, or in connection with:

  (i)   a public hospital; or

  (ii)   a hospital carried on by a society or association that is a rebatable employer;

a benefit provided in respect of the employment of the employee is an exempt benefit.

  (3)   A benefit provided in respect of the employment of an employee is an exempt benefit if:

  (a)   the employer of the employee is a public hospital; or

  (b)   the employer provides public ambulance services or services that support those services and the employee is predominantly involved in connection with the provision of those services.

  (4)   A benefit provided in respect of the employment of an employee is an exempt benefit if the employer of the employee is a hospital carried on by a society or association that:

  (a)   is exempt from income tax under Division   50 of the Income Tax Assessment Act 1997 ; and

  (b)   is not a company referred to in paragraph   65J(5)(a) or (b); and

  (c)   is not a registered public benevolent institution or registered health promotion charity.

  (5)   A benefit provided in respect of the employment of an employee is an exempt benefit if:

  (a)   the employer of the employee is a registered health promotion charity; and

  (b)   the registered health promotion charity is endorsed under subsection   123D(1).