The draft QWBA sets out when the FBT exclusion in section CX 24 of the Income Tax Act 2007 applies to benefits provided by employers for health or safety reasons. It explains the three-limb test:

• the benefit must relate to the employee’s health or safety, and 
• it must be aimed at managing risks to health or safety in the workplace under the Health and Safety at Work Act 2015 (HSWA), and 
• it would be excluded from FBT under the “on-premises” exclusion (section CX 23) if provided on the employer’s premises. 

The draft provides practical examples and a table of common benefits, distinguishing between those that qualify for the exclusion and those that do not. It also discusses apportionment and references other relevant FBT exclusions.

While the draft is generally clear and accurate, CA ANZ recommends improvements to enhance clarity and address policy concerns.