Benefits your not-for-profit organisation provides to volunteers and independent contractors are not subject to fringe benefits tax (FBT).
FBT is a tax payable by employers who provide fringe benefits to their employees or associates of their employees. Volunteers and independent contractors are not considered employees.
Reimbursing a volunteer for out-of-pocket expenses does not make them an employee.
Examples: no FBT on reimbursement of travel and minor expenses
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. As Michelle is not considered to be an employee, these benefits are not subject to FBT.
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 arises on these reimbursements.
End of example