Commonwealth Consolidated Acts

FRINGE BENEFITS TAX ASSESSMENT ACT 1986 - SECT 58K

    Where:

  (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.