FBT and non-profit organisations

FBT concessions apply to certain benefits provided by:

  • public benevolent institutions (other than hospitals) and health promotion charities
  • public and non-profit hospitals and public ambulance services
  • rebatable employers
  • religious institutions.

Generally, if you are a volunteer or contractor, benefits you receive are not subject to FBT.

    Last modified: 23 Jun 2016QC 16122