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  • FBT concessions

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    FBT rebate

    If you are eligible for the FBT rebate you will receive a refund equal to 47% of the gross FBT payable up to a cap of $30,000.

    To access the FBT rebate, an organisation must be a registered charity and endorsed as a registered charity by us.

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    FBT exempt car parking

    Certain organisations that are employers are exempt from FBT for car parking fringe benefits and car parking expense payment benefits provided to their employees.

    Generally, a car parking fringe benefit may arise for each day an employer provides a car parking space to an employee.

    Also, a car parking expense payment benefit occurs when an employer reimburses or pays for an employee's car parking costs.

    To access these FBT exempt car parking benefits, an organisation must be a registered charity but it is not required to be endorsed as a registered charity by us.

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    FBT exempt benefits

    To access the following FBT exempt benefits, a registered religious institution is not required to be endorsed as a registered charity by us.

    Religious practitioners

    Subject to certain requirements, benefits provided by registered religious institutions to religious practitioners or their spouse or children are FBT exempt if they are mainly for the practitioner's pastoral duties, or other duties related to the practice, study, teaching or propagation of religious beliefs.

    Live-in residential carers

    If a registered religious institution's activities include caring for elderly or disadvantaged people, then certain benefits it provides to employees are FBT exempt.

    The exemption is for live-in carers who reside with the elderly or disadvantaged person in residential accommodation your institution provides. The benefits that may be exempt include the employee's live-in accommodation, residential fuel, meals or other food and drink.

    Domestic employees

    Benefits that registered religious institutions provide to live-in and non-live-in domestic employees are FBT exempt in certain circumstances.

    For a live-in employee, their duties must involve mainly domestic or personal services for religious practitioners and the practitioner's relatives who reside with them. The benefits that may be exempt include the employee's live-in accommodation, residential fuel (any form of fuel, including electricity, used for domestic purposes), meals or other food and drink.

    For a non-live-in employee, their duties must also mainly involve domestic services for religious practitioners and the practitioner's relatives who reside with them. The exempt benefits are limited to food and drink consumed by the employee at the place of residence while carrying out employment-related duties.

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      Last modified: 23 Jul 2018QC 35223