When are the duties of the employment of an employee of a government body exclusively performed in, or in connection with, a public hospital or 'non-profit hospital'
19 November 2014
The duties of the employment of an employee of a government body are exclusively performed in, or in connection with, a public hospital or a 'non-profit hospital'2for the purposes of paragraph 57A(2)(b) of the Fringe Benefits Tax Assessment Act 1986 (FBTAA)3 when the duties of employment of the employee satisfy one of the following tests:
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the duties are performed 'in' the hospital such that the employee performs their duties in the physical location of the hospital facility and within that facility at a place where activities are conducted that enable the hospital to carry out its functions, or
·
the duties are performed 'in connection with' the hospital such that the employee is engaged in activities that enable the hospital to carry out its functions. These duties may be performed at places other than 'in' the hospital.