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  • Concessions, including specific concessions for non-profits

    Concessions apply to some fringe benefits. The concession is a reduction in the taxable value of the fringe benefit that results in a reduced 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.

    For details on a full range of FBT concessions, see Reductions in fringe benefit taxable value.

    Non-profit organisation concessions

    Specific concessions apply to some non-profit organisations, including:

    • eligible charities, such as
      • charitable institutions
      • public benevolent institutions
      • health promotion charities
      • religious institutions
    • public and non-profit hospitals and public ambulance services.

    Some non-profit organisations are required to be registered with the ACNC and endorsed by us to access concessions. For more information, see Non-profit organisations and FBT – in detail.

    Next steps:

    See also:

    Last modified: 23 Jan 2015QC 43892