58NExempt benefits—emergency assistance

58N Exempt benefits—emergency assistance

Where: (a) a benefit is provided in respect of the employment of an employee of an employer; (b) the benefit is provided solely by way of the grant of emergency assistance to the recipient; and (c) if the benefit is: (i) an expense payment benefit where the recipients expenditure is wholly or partly in respect of health care; (ii) a property benefit where the recipients property is supplied in connection with the provision of health care; (iii) a residual benefit where the recipients benefit consists of the provision of health care; or (iv) a loan benefit constituted by the making of a loan where the purpose of the making of the loan is wholly or partly to enable the recipient to meet expenses incurred by the recipient in respect of health care; the health care is provided: (v) by an employee of the employer or, if the employer is a company, of the employer or of a company that is related to the employer; (vi) on premises of the employer or, if the employer is a company, of the employer or of a company that is related to the employer; or (vii) at or adjacent to a place where employees of the employer or, if the employer is a company, of the employer or of a company that is related to the employer perform the duties of their employment; the benefit is an exempt benefit.