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

For more information on FBT and how it applies to organisations in the non-profit sector, refer to Fringe benefits tax for non-profit organisations (NAT 14947). To obtain this publication, see More information.

Last Modified: Monday, 15 October 2007