Document ID: chunk:federal_register_of_legislation:F2018L01284:reg:6
Version: federal_register_of_legislation:F2018L01284
Segment Type: reg
Provision Reference: reg 6
Character Range: 4222–5601

6  Excluded fringe benefit—health care services
 (1) Each fringe benefit covered by a subsection of this section is prescribed for the purposes of paragraph 5E(3)(i) of the Act.
 (2) A fringe benefit is covered by this subsection if:
 (a) the benefit is a payment to a person who provides an emergency or other essential health care service outside Australia; and
 (b) the payment is for the provision of an emergency or other essential health care service to an employee or an associate of an employee; and
 (c) the employee, or associate, to whom the service was provided is an Australian citizen or a permanent resident of Australia; and
 (d) the employee's place of employment is outside Australia when the service was provided; and
 (e) a medicare benefit is not payable in respect of the service.
 (3) A fringe benefit is covered by this subsection if:
 (a) the benefit is reimbursement of a payment by an employee, or an associate of an employee, for the cost of an emergency or other essential health care service provided to the employee or associate outside Australia; and
 (b) the employee, or associate, to whom the service was provided is an Australian citizen or a permanent resident of Australia; and
 (c) the employee's place of employment is outside Australia when the service was provided; and
 (d) a medicare benefit is not payable in respect of the service.