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If you are eligible for the FBT rebate you will receive a refund equal to 49% of the gross FBT payable up to a cap of $31,177.
To access the FBT rebate, a religious institution must be a registered charity and endorsed by us to be both income tax exempt and a rebatable employer.
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, a religious institution must be a registered charity but it is not required to be endorsed by us.
FBT exempt benefits
To access the following FBT exempt benefits, a religious institution must be a registered religious institution but it is not required to be endorsed by us.
Subject to certain requirements, benefits provided by religious institutions to religious practitioners 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 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.
Benefits that 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 while carrying out employment-related duties.