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Fringe benefits tax - Tax basics for non-profit organisations

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FBT concessions

Few tax concessions apply to all organisations in the non-profit sector – they tend to apply to particular types of non-profit organisations.

The following sections discuss FBT concessions and the types of non-profit organisations that can access them. The section covers:

  • FBT exemption
  • FBT rebate, and
  • certain benefits provided by religious institutions and non-profit companies.

Last Modified: Monday, 15 October 2007

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