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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.

Last updated 11 January 2023

If your not-for-profit organisation provides fringe benefits to its employees (or their associates, such as partners), it may be eligible for a fringe benefits tax (FBT) exemption or rebate.

Watch: Not-for-profits and fringe benefits tax

Media: Not-for-profits and fringe benefits tax Link (Duration: 3:18)


FBT concessions for not-for-profit organisations apply as follows:

As well as these concessions specific to not-for-profit organisations, there are exemptions and concessions that apply more broadly (such as exemptions for work-related items and minor benefits). These exemptions and concessions also apply to the not-for-profit sector.