• What tax concessions are available?

    A range of tax concessions are available to NFP organisations.

    The table below provides a summary of tax concessions and the types of NFP organisations that can access them. Your organisation may need to meet certain requirements before it can access a concession

    Summary of tax concessions

    Table: Summary of tax concessions and types of NFP organisations

    Tax concessions

    Types of NFP organisations

    Public benevolent institutions and Health promotion charities

    Charities

    Other NFP organisations

    Income tax exemption

    https://www.ato.gov.au/uploadedImages/Content/Images/33743-3.jpg

    https://www.ato.gov.au/uploadedImages/Content/Images/33743-3.jpg

    https://www.ato.gov.au/uploadedImages/Content/Images/33743-3.jpgCertain types only

    FBT exemption (subject to capping threshold)

    https://www.ato.gov.au/uploadedImages/Content/Images/33743-3.jpg

     

    https://www.ato.gov.au/uploadedImages/Content/Images/33743-3.jpgCertain types only – Public and NFP hospitals and public ambulance services are eligible for this concession

    FBT rebate

     

    https://www.ato.gov.au/uploadedImages/Content/Images/33743-3.jpg

    https://www.ato.gov.au/uploadedImages/Content/Images/33743-3.jpgCertain non-government NFP organisations are eligible

    GST concessions for charities and gift deductible entities

    https://www.ato.gov.au/uploadedImages/Content/Images/33743-3.jpg

    https://www.ato.gov.au/uploadedImages/Content/Images/33743-3.jpg

    https://www.ato.gov.au/uploadedImages/Content/Images/33743-3.jpgCertain types - the organisation must be a deductible gift recipient

    GST concessions for NFP organisations

    https://www.ato.gov.au/uploadedImages/Content/Images/33743-3.jpg

    https://www.ato.gov.au/uploadedImages/Content/Images/33743-3.jpg

    https://www.ato.gov.au/uploadedImages/Content/Images/33743-3.jpg

    DGR endorsement – the organisation must be endorsed by us unless the organisation is listed by name in tax law

    https://www.ato.gov.au/uploadedImages/Content/Images/33743-3.jpg

    https://www.ato.gov.au/uploadedImages/Content/Images/33743-3.jpgCertain types only

    https://www.ato.gov.au/uploadedImages/Content/Images/33743-3.jpgCertain types only

    Refunds of franking credits – the organisation must be a Charity endorsed by us or a DGR or an organisation is listed by name in tax law

    https://www.ato.gov.au/uploadedImages/Content/Images/33743-3.jpg

    https://www.ato.gov.au/uploadedImages/Content/Images/33743-3.jpg

    https://www.ato.gov.au/uploadedImages/Content/Images/33743-4.jpgCertain types only

    Next steps:

    See also:

    Last modified: 19 Jun 2017QC 33596