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  • Public benevolent institution employers



    This information may not apply to the current year. Check the content carefully to ensure it is applicable to your circumstances.

    End of attention

    The following information only applies to non-profit organisations operating a public benevolent institution employer.

    19 Sub-total

    Show at item 19 the amount at item 16 less the amount (if any) at item 18.

    You would show the figures from this example at items 14 to 19 as:

    Example of figures at items 14 to 19

    20 to 25

    Complete these items in the same way as a taxable employer would – refer to the section Taxable employers.

    If the fringe benefits you provide to the employees of the public benevolent institution employer exceed the $30,000 capping threshold, at item 23, the 'Taxable value of benefits' must be the amounts before they are grossed-up and before the $30,000 capping amounts are deducted (not the aggregate non-exempt amount).

    The information you include in the 'Taxable value of benefits' column is based on the total of the individual base non-exempt amounts for all employees you calculated at steps 3 and 5 of item 14C.

    The figures you place in the 'Taxable value of benefits' column must be the amounts before the capping amounts $30,000 are deducted.

    Last modified: 23 Oct 2013QC 27133