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