Religious institutions
Religious institutions are eligible for the FBT rebate (subject to a capping threshold of $30,000). If a religious institution is a charity it must be endorsed by the Tax Office in order to access the FBT rebate. If a religious institution is not a charity it can self assess its entitlement. For more information see FBT rebate.
Religious institutions may also be eligible for FBT concessions in relation to benefits they provide to:
- religious practitioners
- live-in carers, and
- domestic employees.
Religious institutions and religious practitioners
Subject to certain requirements, benefits provided by religious institutions to religious practitioners are exempt if they relate principally to the practitioners’ pastoral duties or other duties relating to the practice, study, teaching or propagation of religious beliefs.
Religious institutions and live-in residential carers
If a religious institution’s activities include caring for elderly or disadvantaged people, certain benefits it provides to its employees are exempt.
The exemption relates to live-in carers where the carer resides with the elderly or disadvantaged person in residential accommodation you provide. The benefits that may be exempt include the employees’ live-in accommodation, residential fuel, meals or other food and drink.
Religious institutions and domestic employees
Benefits religious institutions provide to live-in and non-live-in domestic workers are exempt in certain circumstances.
For a live-in employee, the employee’s duties must principally involve domestic or personal services for religious practitioners and the practitioners’ relatives residing with them. The benefits that may be exempt include the employees’ live-in accommodation, residential fuel, meals or other food and drink.
For a non-live-in employee, the employee’s duties must also principally involve domestic services for religious practitioners and the practitioners’ relatives residing with them. The exempt benefits are limited to food and drink consumed by the employee while carrying out employment-related duties.
Last Modified: Monday, 15 October 2007
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