Religious institutions may be eligible for the FBT rebate. If a religious institution is a charity it must be registered with the ACNC as a charity and endorsed by us to access the FBT rebate. If a religious institution is not a charity it may self-assess its entitlement if it is covered by one of the other types of not-for-profit organisations that qualify for the FBT rebate.
Religious institutions may also be eligible for FBT concessions for benefits they provide to:
- religious practitioners
- live-in carers
- domestic employees.
The religious institution does not need to be endorsed by us to access these concessions, but it must be registered with the ACNC as a charity with a purpose (subtype) that is the advancement of religion.
Religious institutions and religious practitioners
Subject to certain requirements, benefits provided by religious institutions to religious practitioners are FBT exempt if they are mainly for the practitioners' pastoral duties, or other duties related to the practice, study, teaching or propagation of religious beliefs.
Religious institutions and live-in residential carers
If a religious institution's activities include caring for elderly or disadvantaged people, certain benefits it provides to its employees are exempt from FBT.
The exemption is for live-in carers if 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.
Religious institutions and domestic employees
Benefits religious institutions provide to live-in and non-live-in domestic employees are FBT exempt in certain circumstances.
For a live-in employee, the employee's duties must mainly involve domestic or personal services for religious practitioners and the practitioners' relatives residing with them. The benefits that may be exempt include the employees' live-in accommodation, residential fuel, meals or other food and drink.
For a non-live-in employee, the employee's duties must also mainly involve domestic services for religious practitioners and the practitioners' relatives residing with them. The exempt benefits are limited to food and drink consumed by the employee while carrying out employment-related duties.
If your not-for-profit organisation is a religious institution, there are various FBT concessions available.