FRINGE BENEFITS TAX ASSESSMENT REGULATIONS 2018

PART 2 - EXCLUDED FRINGE BENEFITS  

SECTION 6   EXCLUDED FRINGE BENEFIT - HEALTH CARE SERVICES  

6(1)    
Each fringe benefit covered by a subsection of this section is prescribed for the purposes of paragraph 5E(3)(i) of the Act.

6(2)    
A fringe benefit is covered by this subsection if:

(a) the benefit is a payment to a person who provides an emergency or other essential health care service outside Australia; and

(b) the payment is for the provision of an emergency or other essential health care service to an employee or an associate of an employee; and

(c) the employee, or associate, to whom the service was provided is an Australian citizen or a permanent resident of Australia; and

(d) the employee ' s place of employment is outside Australia when the service was provided; and

(e) a medicare benefit is not payable in respect of the service.

6(3)    
A fringe benefit is covered by this subsection if:

(a) the benefit is reimbursement of a payment by an employee, or an associate of an employee, for the cost of an emergency or other essential health care service provided to the employee or associate outside Australia; and

(b) the employee, or associate, to whom the service was provided is an Australian citizen or a permanent resident of Australia; and

(c) the employee ' s place of employment is outside Australia when the service was provided; and

(d) a medicare benefit is not payable in respect of the service.