• Steps to access tax concessions

    The steps that a religious institution needs to take to access tax concessions are:

    Table 2: Steps to access tax concessions

     

    Tax concession

    ABN registration

    ACNC registrationExternal Link

    ATO endorsement

    1

    Income tax exemption

    Yes

    Yes

    Yes

    2

    Fringe benefits tax (FBT) rebate

    Yes

    Yes

    Yes

    3

    FBT exempt car parking for employees

    Yes

    Yes

     No

    4

    FBT exempt benefits for:

    • religious practitioners
    • live-in residential carers
    • domestic employees
     

    Yes

    Yes

     No

    5

    GST-free supply of religious services

    Yes

    Yes

     No

    6

    GST charity concessions:

    • GST religious groups
    • non-profit sub-entities for branches
    • donated second-hand goods
    • raffles and bingo
    • fundraising events
    • non-commercial activities
    • accounting on a cash basis
    • reimbursement of volunteer expenses
    • retirement villages
     

    Yes

    Yes

    Yes

    Next steps:

    Where to go for help

    If you cannot work out if your organisation is entitled to:

    • register with the ACNC, phone the ACNC on 13 22 62 between 8.00am and 7.00pm AEST Monday to Friday
    • tax concessions and endorsement, phone us on 1300 130 248 between 8.00am and 6.00pm AEST Monday to Friday.
      Last modified: 12 Oct 2016QC 35223