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Fringe Benefits Tax (FBT)

Fringe benefits tax
If your not-for-profit organisation provides fringe benefits to its employees, you may have to pay fringe benefits tax (FBT). FBT concessions are available to not-for-profit organisations and can vary depending on the type of not-for-profit organisation.
Fringe benefits tax and fundraising
As an NFP organisation, if you employ people you are liable to pay FBT on benefits provided to your employee (or an associate of your employee) as part of their employment. This is regardless of whether they are engaged in fundraising activities as part of their duties.
Fringe benefits tax returns
Not-for-profit employers must assess their fringe benefits tax (FBT) liability and lodge an annual FBT return.
Non-profit organisations and FBT
Fringe benefits tax (FBT) information for non-profit organisations including concessions and endorsement, excluded benefits and calculating FBT.
Not-for-profit FBT Calculator
This calculator will help you work out the Fringe benefits tax (FBT) for public benevolent institutions (PBIs), health promotion charities (HPCs), rebatable employers, public and non-profit hospitals and public ambulance services.