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The Federal Court (Jessup J) has held that a not-for-profit company, limited by guarantee, which provides private health insurance for naval personnel and their families, is not a "rebatable employer" for the purposes of the Fringe Benefits Tax Assessment Act 1986 (the FBTA Act), because it was neither a "charitable institution" within the meaning of s 65J(1)(b) of the FBTA Act, nor a "non-profit association, ... established for community service purposes" within the meaning of s 65J(1)(j) of the FBTA Act: Navy Health Limited v Deputy Commissioner of Taxation [2007] FCA 931 (Federal Court, Jessup J, 20 June 2007).

For a copy of the decision, go here

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