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  • FBT concessions for live-in residential carers

    If your not-for-profit organisations provides care for elderly or disadvantaged people it can provide certain FBT exempt benefits to live-in carers if it is a:

    • company that is a charity registered with the ACNC but not a religious institution
    • non-profit company that is not a charity.

    For your organisation to be a 'non-profit company', it must meet both of the following requirements:

    • it must be a company that is not carried on for the purposes of profit or gain to its individual members
    • its constituent documents must prohibit it from making any distribution, whether in money, property or otherwise, to its members.

    The FBT exemption is for live-in carers where the carer resides with the elderly or disadvantaged person in residential accommodation you provide. The benefits that may be exempt include the employees' live-in accommodation, residential fuel, meals or other food and drink.

    See also:

    Last modified: 12 Dec 2017QC 46342