57AExempt benefits—public benevolent institutions, health promotion charities, some hospitals and public ambulance services

#### 57A Exempt benefits—public benevolent institutions, health promotion charities, some hospitals and public ambulance services (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. (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; a benefit provided in respect of the employment of the employee is an exempt benefit. (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. (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. (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).