(c)
law between an employee who was provided with
such a tax-free benefit and another who was not
but who received some other benefit of equal value and was charged to tax on its value.
Nevertheless, I will at least look further into
this issue and I have therefore asked the Commissioner
of Inland Revenue to conduct a review into the scope of and the form in which employee medical benefits are currently being provided. When that review has been completed I will consider whether to recommend that the law might be amended to exempt all such benefits from Salaries Tax. I am not presently inclined to do so.
'