58MExempt benefits—work‑related medical examinations, work‑related medical screening, work‑related preventative health care, work‑related counselling, migrant language training

#### 58M Exempt benefits—work‑related medical examinations, work‑related medical screening, work‑related preventative health care, work‑related counselling, migrant language training (1) Where any of the following benefits is provided in respect of the employment of an employee: (a) an expense payment benefit where the recipients expenditure is in respect of: (i) a work‑related medical examination of the employee; (ii) work‑related medical screening of the employee; (iii) work‑related preventative health care of the employee; (iv) work‑related counselling of the employee or of an associate of the employee; or (v) migrant language training of the employee or of an associate of the employee; (b) a property benefit where the recipients property is required solely for the purposes of: (i) a work‑related medical examination of the employee; (ii) work‑related medical screening of the employee; (iii) work‑related preventative health care of the employee; (iv) work‑related counselling of the employee or of an associate of the employee; or (v) migrant language training of the employee or of an associate of the employee; (c) a residual benefit where the recipients benefit consists of the provision of: (i) a work‑related medical examination of the employee; (ii) work‑related medical screening of the employee; (iii) work‑related preventative health care of the employee; (iv) work‑related counselling of the employee or of an associate of the employee; or (v) migrant language training of the employee or of an associate of the employee; the benefit is an exempt benefit. (2) Where: (a) a car benefit, an expense payment benefit, a property benefit or a residual benefit is provided in, or in respect of, a year of tax in respect of the employment of an employee of an employer; (b) the benefit is associated with: (i) a work‑related medical examination of the employee; (ii) work‑related medical screening of the employee; (iii) work‑related preventative health care of the employee; (iv) work‑related counselling of the employee or of an associate of the employee; or (v) migrant language training of the employee or of an associate of the employee; and (c) in the case of an expense payment benefit: (i) the benefit is not constituted by the reimbursement of the recipient, in whole or in part, in respect of an amount of a Division 28 car expense incurred by the recipient in relation to a car owned by, or leased to, the recipient, being a reimbursement calculated by reference to the distance travelled by the car; and (ii) documentary evidence of the recipients expenditure is obtained by the recipient and that documentary evidence, or a copy, is given to the employer before the declaration date; the benefit is an exempt benefit in relation to the year of tax.