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  • FBT and not-for-profit organisations that provide care

    Work out if your not-for-profit organisation is entitled to FBT concessions for live-in residential carers.

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    If your not-for-profit organisation provides care for elderly or disadvantaged people, benefits it provides to live-in carers may be exempt from fringe benefits tax (FBT).

    Eligible organisations

    To be eligible, the organisation must be either:

    • a charity registered with the Australian Charities and Not-for-profits Commission, but not a religious institution, or
    • a not-for-profit organisation that is not a charity – that is, it must meet both of the following requirements
      • it must be an organisation that is not carried on for the purposes of profit or gain to its individual members
      • its governing documents must prohibit it from making any distribution, whether in money, property or otherwise, to its members.

    Eligible carers and benefits

    The FBT exemption is for live-in carers who reside with the elderly or disadvantaged person in residential accommodation you provide.

    The benefits that may be exempt include the employees' live-in accommodation, electricity and other residential fuel, and meals or other food and drink.

    For more information see FBT guide: 6.7 Non-profit companies and live-in residential carers.

    Last modified: 12 Jan 2023QC 71169