When does the fringe benefit tax exclusion for benefits relating to health or safety apply?

This question we’ve been asked (QWBA) explains how the FBT exclusion for benefits relating to health or safety applies.  This QWBA is relevant to employers who provide their employees with benefits as part of their duty to manage risks to health or safety in the workplace.  For the exclusion to apply, there must be a connection between the benefit and the employer’s duty to manage risks to health and safety under the Health and Safety at Work Act 2015.  This QWBA complements the General Article on the health and safety FBT exclusion (2018) by providing more detailed guidance. 

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