Fringe Benefits Tax Assessment Act 1986

PART III - FRINGE BENEFITS  

Division 13 - Miscellaneous exempt benefits  

SECTION 58K  

58K   EXEMPT BENEFITS - IN-HOUSE HEALTH CARE FACILITIES  

Where:

(a) a benefit consisting of the provision of health care is provided in respect of the employment of an employee of an employer; and

(b) the health care is provided:

(i) in an in-house health care facility of the employer; or

(ii) by a member of the staff of an in-house health care facility of the employer in the performance of his or her duties as such a member;

the benefit is an exempt benefit.