Document ID: chunk:federal_register_of_legislation:C2025C00120:section:58n
Version: federal_register_of_legislation:C2025C00120
Segment Type: section
Provision Reference: s 58N
Character Range: 244092–245439

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.