Show download pdf controls
  • FBT concessions

    FBT charity concession are the FBT rebate for registered charities that are institutions, and the FBT exemption for PBIs and HPCs.

    On this page:

    FBT rebate

    The FBT rebate is only available to registered charities endorsed to access income tax exemption.

    However, the FBT rebate is not available to:

    • Registered charities that are not institutions
    • Registered charities that are institutions of the Australian Government, a state or a territory (examples are public universities, public museums and public art galleries).
    • Registered public benevolent institutions and registered health promotion charities – these organisations may be eligible for the FBT exemption.


    An institution can include an organisation established by:

    • will or instrument of trust, or
    • its legal structure might be an incorporated association or instrument of trust or a corporation.
    • Incorporation is not enough, on its own, to show a registered charity is an institution: its activities are also relevant.

    An institution is not:

    • a structure with a small and exclusive membership that is controlled and operated by family members and friends and carries out limited activities
    • a fund.

    A registered charity that is an institution will carry out activities to further its charitable purpose, while a registered charity that is a fund is established under an instrument of trust or a will to mainly manage or hold trust property.

    However, if the trustee mainly carries out activities (rather than mainly managing or distributing trust property), the fund will be treated as an institution.

    FBT exemption

    The FBT exemption is only available to registered public benevolent institutions or registered health promotion charities that are endorsed to access the FBT exemption.

    Public and NFP hospitals and public ambulance services are eligible for FBT exemption and do not need to be endorsed to access the FBT exemption.

    However, if a hospital is controlled by an NFP society or association that is a charity, that NFP society or association must be a registered charity and endorsed for the FBT rebate to claim the FBT exemption.

    See also:

      Last modified: 19 Jun 2017QC 46207