- What is fringe benefits tax?
- What are fringe benefits concessions?
- Rebate for charitable institutions and rebatable employers
- Exemption for HPCs, PBIs and hospital and ambulance services
- Reporting obligations for a HPC or a PBI
- Reporting obligations in relation to employees
- current, future or former employee, or
- director of a company.
Note
FBT rates change from year to year. Please check the Australian Tax Office for the most recent rate.
- charitable institutions and rebatable employers, and
- HPCs and PBIs
Caution
The FBT regime can be complex, and we recommend organisations seek advice about where they are required to pay FBT and where exemptions may apply.
- certain charities registered with the ACNC and which are endorsed as exempt from income tax by the ATO and are institutions (and are not PBIs or HPCs)
- certain scientific or public educational institutions
- certain trade unions and employer associations
- not-for-profit tax exempt organisations established for musical or community service purposes
- not-for-profit tax exempt organisations established for the encouragement of science, animal racing, art, a game or sport, literature, or music
- not-for-profit tax exempt organisations established for the purpose of promoting the development of any of aviation or tourism, Australian information and communications technology resources, or Australia's agricultural, pastoral, horticultural, viticultural, aquacultural, fishing, manufacturing or industrial resources
- public or not-for-profit hospitals (unless controlled by a society or association that is a charity) and public ambulance services without ATO endorsement being required. The exemption is currently capped at $17,000 of fringe benefits per employee under a specific formula
- registered PBIs and RPCs, provided they are ATO endorsed to access the FBT exemption. A $30,000 cap per employee currently applies under a specific formula
More information
For more information about Services Australia treatment of reportable fringe benefits, see Services Australia's website.
