You should use this guide if you are involved in the administration of fringe benefits tax (FBT) for a non-profit organisation.
Non-profit organisations include charities, clubs, societies and associations.
If you are a non-profit organisation this guide will help you:
decide whether you have a fringe benefits tax (FBT) obligation
recognise the FBT concessions that apply to you, and
calculate your fringe benefits liability.
We explain how FBT works and the FBT concessions available to certain non-profit organisations.
We:
detail the fringe benefits most commonly provided
explain how to calculate the FBT payable for these benefits
let you know what records you need to keep in relation to FBT
explain in brief the less commonly provided benefits, and
let you know where you can locate more detailed information.
Although we generally refer only to fringe benefits provided to employees by an employer, fringe benefits can also be provided to employees’ associates (such as a family member). Further, fringe benefits can also be provided by an associate of the employer or a third party by arrangement with the employer.
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