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  • Concessions, including concessions for not-for-profits

    Concessions apply to some fringe benefits. The concessions reduce the taxable value of the fringe benefit, resulting in a reduction in the amount of fringe benefits tax (FBT), or even no FBT, being payable.

    A reduction in the taxable value of the fringe benefit applies to:

    • some benefits provided in remote areas
    • some travel provided to employees posted overseas
    • reimbursement of costs incurred by employees using their own car for relocation
    • some other benefits.

    See also:

    Not-for-profit organisation concessions

    Specific concessions apply to some not-for-profit organisations, including:

    • eligible charities, such as    
      • charitable institutions
      • public benevolent institutions
      • health promotion charities
      • religious institutions
    • public and not-for-profit hospitals and public ambulance services.

    Some not-for-profit organisations are required to be registered with the Australian Charities and Not-for-profits Commission (ACNC) and endorsed by us to access concessions.

    See also:

    Last modified: 20 Feb 2020QC 43892