FRINGE BENEFITS TAX ASSESSMENT REGULATIONS 2018
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.
Disclaimer and notice of copyright applicable to materials provided by CCH Australia Limited
CCH Australia Limited ("CCH") believes that all information which it has provided in this site is accurate and reliable, but gives no warranty of accuracy or reliability of such information to the reader or any third party. The information provided by CCH is not legal or professional advice. To the extent permitted by law, no responsibility for damages or loss arising in any way out of or in connection with or incidental to any errors or omissions in any information provided is accepted by CCH or by persons involved in the preparation and provision of the information, whether arising from negligence or otherwise, from the use of or results obtained from information supplied by CCH.
The information provided by CCH includes history notes and other value-added features which are subject to CCH copyright. No CCH material may be copied, reproduced, republished, uploaded, posted, transmitted, or distributed in any way, except that you may download one copy for your personal use only, provided you keep intact all copyright and other proprietary notices. In particular, the reproduction of any part of the information for sale or incorporation in any product intended for sale is prohibited without CCH's prior consent.
