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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.

Last updated 11 January 2023

Overview

If your not-for-profit organisation provides care for elderly or disadvantaged people, benefits it provides to live-in carers may be exempt from fringe benefits tax (FBT).

Eligible organisations

To be eligible, the organisation must be either:

  • a charity registered with the Australian Charities and Not-for-profits Commission, but not a religious institution, or
  • a not-for-profit organisation that is not a charity – that is, it must meet both of the following requirements
    • it must be an organisation that is not carried on for the purposes of profit or gain to its individual members
    • its governing documents must prohibit it from making any distribution, whether in money, property or otherwise, to its members.

Eligible carers and benefits

The FBT exemption is for live-in carers who reside with the elderly or disadvantaged person in residential accommodation you provide.

The benefits that may be exempt include the employees' live-in accommodation, electricity and other residential fuel, and meals or other food and drink.

For more information see FBT guide: 6.7 Non-profit companies and live-in residential carers.

QC71169