Fringe Benefits Tax Assessment Act 1986
PART III
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FRINGE BENEFITS
Division 13
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Miscellaneous exempt benefits
SECTION 57A
EXEMPT BENEFITS
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PUBLIC BENEVOLENT INSTITUTIONS, HEALTH PROMOTION CHARITIES, SOME HOSPITALS AND PUBLIC AMBULANCE SERVICES
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.
57A(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:
57A(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.
57A(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.
57A(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) .
View history note
Hide history noteWhere 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.
57A(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;
(iii) (Repealed by No 124 of 2013)
a benefit provided in respect of the employment of the employee is an exempt benefit.
57A(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.
57A(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.
57A(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) .
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