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Fringe Benefits Tax Assessment Act 1986
58KExempt benefits—in‑house health care facilities
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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.