The ATO on Wed 29.10.2014, released Draft Taxation Determination TD 2014/D17, which states that 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” for the purposes of para 57A(2)(b) of the FBTAA when those duties satisfy one of the following tests:
- 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.
The ATO has also withdrawn ATO ID 2003/40 (FBT: exempt benefits – duties of employee relating to a public hospital) with effect from Wed 29.10.2014.
DATE OF EFFECT: When the final Determination is issued, it is proposed to apply both before and after its date of issue.
COMMENTS are due by 28 November 2014. ATO Contact: Paul Voglis – Tel: (02) 9374 1494; Fax: (02) 9374 8628; Email: paul.voglis@ato.gov.au.
[LTN 209, 29/10/14]