Commonwealth Consolidated Acts

FRINGE BENEFITS TAX ASSESSMENT ACT 1986 - SECT 57A

             (1)  Where the employer of an employee is a public benevolent institution endorsed under subsection 123C(1) or (5), 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

                            (iii)  a hospital carried on by a society that is a non‑profit society for the purposes of section 65J or by an association that is a non‑profit association for the purposes of section 65J;

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)  a society that is a non‑profit society for the purposes of section 65J; or

                     (b)  an association that is a non‑profit association for the purposes of section 65J.

Note:          Subsection 65J(5) explains:

(a)           which societies are non‑profit societies for the purposes of section 65J; and

(b)           which associations are non‑profit associations for the purposes of section 65J.

             (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 health promotion charity; and

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