Private ruling: Fringe Benefits Tax
Date of advice: 28 May 2024
Published: 8 July 2024

Ruling: Q1: Is the organisation considered a government body for the purposes of section 57A of the Fringe Benefits Tax Assessment Act 1986 (FBTAA)? | A1: Yes. | Q2: Is the work performed by each of the categories of staff considered to be exclusively performed in, or in connection with, a public hospital as per section 57A of the FBTAA? | A2: Yes. | Q3: Will the benefit provided by the organisation in respect of their employment be an exempt benefit under section 57A of the FBTAA for each category of staff? | A3: Yes.




Subject: Fringe Benefits Tax: To protect the privacy and commercial in-confidence components of this administrative binding advice, the following summary is provided. | The taxpayer sought advice in regard to whether benefits are exempt benefits under subsection 57A(2) of the Fringe Benefits Tax Assessment Act 1986 (FBTAA). | The Commissioner has ruled on questions relating to employees who work in certain areas of the organisation and their eligibility for the exemption.