Document ID: chunk:federal_register_of_legislation:C2025C00120:section:57a
Version: federal_register_of_legislation:C2025C00120
Segment Type: section
Provision Reference: s 57A
Character Range: 199958–201690

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).