Non-profit companies and live-in residential carers

The following not-for-profit organisations that provide care for elderly or disadvantaged people can provide certain FBT exempt benefits to live-in carers:

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

For an 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 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:

Non-profit organisations and FBT

Last modified: 20 Jul 2015QC 46342