Commonwealth Consolidated Acts

FRINGE BENEFITS TAX ASSESSMENT ACT 1986 - SECT 58M

  (1)   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.

  (2)   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.