Especially where the employee is an office worker, a director/owner of the company.
Hi @SproutstoneTax,
This isn't something we can't answer directly without knowing more about the circumstances. How does the annual check-up relate to the business earning income and would the medical check be considered a private expense therefore subject to fringe benefits tax?
If the business is paying for this expense and it relates directly to earning income. They can then look at claiming this as a deduction.
Take a look at business-related expenses on our website.
In regard to Fringe benefits, we have some great information you may find helpful. For specific advice we offer tailored technical assistance.
All replies
Hi @SproutstoneTax,
Does the business pay for this expense for the employee to have an annual medical check-up?
Generally, for the employee. If compulsory assessments and medical examination are required in their current employment. The employee would claim the expense on their Income Tax Return.
The business would not claim this expense. The employee would pay for their own medical expenses. We have a great page that refers to business related expenses you may find helpful.
Dear @DanielleATO . The business is paying for the annual medical check up of the employee Director.
So can this be a deduction for the business? Or if the business pays for it, such a payment could attract FBT?
Thank you for looking into this.
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