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  • Volunteers and FBT

    Benefits your not-for-profit organisation provides to volunteers do not attract fringe benefits tax (FBT) .

    FBT is a tax payable by employers who provide fringe benefits to their employees or to associates of their employees.

    Reimbursing a volunteer for out-of-pocket expenses does not make them an employee.

    Examples: no FBT

    Michelle volunteers her time with an environmental group planting trees along waterways. While planting in country areas she is provided with accommodation and basic meals. Michelle is not considered to be an employee and no FBT will arise on these benefits.

    Jorge provides his services to the local volunteer bushfire brigade. He is reimbursed for travel and other minor expenses he incurs in carrying out his duties. Jorge is not considered to be an employee as the reimbursement he receives does not amount to salary or wages. No FBT will arise on these reimbursements.

    End of example
    Last modified: 12 Dec 2017QC 46373