• Volunteers

    It is important to know about the tax treatment of dealings that commonly occur between not-for-profit organisations and volunteers. As a general rule:

    • Volunteers do not have to pay tax on payments or benefits they receive in their capacity as volunteers.
    • Not-for-profit organisations are not liable for pay as you go (PAYG) withholding and fringe benefits tax (FBT) on payments they make, or benefits they provide, to volunteers.

    To work out if your worker is a volunteer, see Type of worker.

    Follow the links below for information on:

    Last modified: 20 Jul 2015QC 16184