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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.

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

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

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

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

Work out if your not-for-profit organisation is entitled to FBT concessions for live-in residential carers.

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

QC71164