Instructions: Choose the best answer for each question. Answers are provided at the end.
Question 1
An employer pays for annual flu vaccinations for employees because staff work closely together in an office.
A. FBT exempt
B. Subject to FBT
C. Exempt only if employees contribute 50% of the cost
Question 2
A company provides all employees with a gym membership to encourage a healthier lifestyle.
A. FBT exempt because it improves health
B. Subject to FBT
C. Exempt if employees attend at least twice a week
Question 3
An engineering firm provides confidential one-on-one counselling through an Employee Assistance Programme (EAP) to help employees manage work-related stress.
A. FBT exempt
B. Subject to FBT
C. Exempt only if used by managers
Question 4
Employees receive access to an online wellness platform covering nutrition, fitness, mindfulness and parenting advice.
A. FBT exempt
B. Subject to FBT
C. Exempt because it relates to health
Question 5
A road maintenance company provides hard hats, safety glasses and high-visibility clothing.
A. Subject to FBT because employees receive a benefit
B. FBT exempt as PPE
C. Exempt only if returned after work
Question 6
An employer provides ergonomic assessments for employees working from home.
A. FBT exempt
B. Subject to FBT because employees are at home
C. Exempt only if conducted at the employer's premises
Question 7
An asbestos removal company pays for lung function tests and chest x-rays for asbestos workers.
A. Subject to FBT
B. FBT exempt
C. Exempt only if required every year
Question 8
A company pays for private health insurance for all employees.
A. FBT exempt
B. Exempt if employees are over 50 years old
C. Subject to FBT
Question 9
Which of the following is the MOST important requirement for the health and safety exemption?
A. The benefit improves employee wellbeing
B. The benefit is linked to a specific workplace health or safety risk
C. The benefit costs less than $5,000
Question 10
A business wants to claim the FBT exemption for counselling services. Which document is most important to support the claim?
A. Health and Safety Risk Assessment
B. Employee leave records
C. Marketing material from the counselling provider
Bonus Question
Which of the following benefits is MOST likely to qualify for the health and safety exemption?
A. Corporate marathon entry fees
B. Prescription safety glasses for employees exposed to flying debris
C. Annual gym membership
Key Learning Point
A benefit is not automatically exempt because it improves health.
To qualify for the FBT health and safety exemption, the employer should be able to demonstrate:
✅ A specific workplace risk exists ✅ The benefit is intended to eliminate or minimise that risk ✅ The connection is documented and supportable ✅ The benefit meets the requirements of the health and safety exemption rules
Think:"Risk first, benefit second." If there is no identified workplace risk, the exemption will usually not apply.
Answers & Explanations
A Flu vaccinations help manage a specific workplace health risk (spread of illness among staff) and generally qualify for the exemption.
B Gym memberships improve general wellbeing but are not sufficiently connected to a specific workplace health and safety risk.
A One-on-one counselling aimed at managing workplace psychosocial risks qualifies for the exemption.
B General wellness resources are designed for broad wellbeing and are not targeted at a specific workplace risk.
B Hard hats, safety glasses and high-visibility clothing are PPE and are specifically covered by the exemption.
A Work-from-home locations can be workplaces under the HSWA. Ergonomic assessments address workplace injury risks.
B Health monitoring for asbestos workers directly manages a known workplace hazard and qualifies for exemption.
C Health insurance addresses general health risks rather than specific workplace risks and therefore does not qualify.
B The central test is whether the benefit is aimed at managing an identified workplace health or safety risk.
A The strongest evidence is documentation showing the workplace risk and why the benefit was provided to manage it.
Bonus. B Prescription safety glasses directly protect employees from identified workplace hazards and are most likely to qualify.
