Fringe benefits tax - Tax basics for non-profit organisations

Non-profit companies and live-in residential carers

If a non-profit company's activities include caring for elderly or disadvantaged people, it can provide FBT exempt benefits to live-in carers.

The condition for exemption is the same as for religious institutions. See Religious institutions and live-in residential carers.

For an organisation to be a non-profit company, it must meet both of the following requirements:

• it must be a company that is not carried on for the purposes of profit or gain to its individual members
• its constituent documents must prohibit it from making any distribution, whether in money, property or otherwise, to its members.

For more information about FBT and how it applies to non-profit organisations, refer to Non-profit organisations and fringe benefits tax.