Non-profit organisations and fringe benefits tax

Hospitals (public and non-profit)

A hospital is an institution in which patients are received for continuous medical care and treatment for sickness, disease or injury. The provision of accommodation is integral to a hospital's care and treatment.

Clinics that mainly treat ambulatory patients who return to their homes after each visit are not hospitals. However, day surgeries that provide beds for patients to recover after surgery may be hospitals.

Homes to provide nursing care for feeding, cleanliness and the like are not hospitals. However, nursing homes for people suffering from illness are accepted as hospitals.

Hospices for the terminally ill will generally be hospitals. Minor outpatient and nursing care will not prevent an institution being a hospital.

Non-profit hospitals include those run by churches and religious orders.

Sections within 6.4 Explanation of terms

• Charity tax concessions
• Charity
• Charitable fund
• Charitable institution
• Public benevolent institution
• Health promotion charity
• Hospitals (public and non-profit)
• Rebatable employer
• Religious institution
• Religious practitioner
• Non-profit company