FBT concessions for not-for-profit organisations

How benefits provided to employees of not-for-profit organisations are treated for fringe benefits tax (FBT) purposes.

Overview: FBT concessions for not-for-profits
Find out how FBT concessions apply for not-for-profit organisations, and which concessions you may be eligible for.

FBT-exempt organisations
Work out if your not-for-profit organisation is entitled to an FBT exemption and check the exemption capping threshold.

FBT rebatable employers
Work out if your not-for-profit organisation is entitled to the FBT rebate and check the rebate capping threshold.

FBT and religious institutions
Find out about exempt benefits for religious practitioners, live-in carers and domestic employees.

FBT and not-for-profit organisations that provide care
Work out if your not-for-profit organisation is entitled to FBT concessions for live-in residential carers.

Volunteers and contractors and FBT
Confirm that FBT does not apply to benefits or reimbursement you provide to your volunteers and contractors.