Tax Laws Amendment (2013 Measures No. 2) Act 2013 (124 of 2013)

Schedule 11  

Part 3   Fringe Benefits Tax

Fringe Benefits Tax Assessment Act 1986

12   Subsection 57A(4)

Repeal the subsection, substitute:

(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 is a rebatable employer.