Fringe Benefit Tax (FBT) rebate

FBT is a tax payable by employers who provide fringe benefits to their employees or to associates of their employees. This is the case whether or not the employer is the actual supplier of the benefit (e.g. where the benefit is provided by an associate of the employer, or under an arrangement with a third party).

A not-for-profit organisation may qualify for the FBT rebate if it is a non-government organisation and a :

• charity that is an institution
• certain type of scientific or public educational institution
• trade union and employer association
• not-for-profit organisation established to encourage music, art, literature or science
• not-for-profit organisation established for musical purposes
• not-for-profit organisation established to encourage or promote a game, sport or animal races
• not-for-profit organisation established for community service purposes
• not-for-profit organisation established to promote the development of aviation or tourism
• not-for-profit organisation established to promote the development of Australian information and communications technology resources
• not-for-profit organisation established to promote the development of the agricultural, pastoral, horticultural, viticultural, aquacultural, fishing, manufacturing or industrial resources of Australia.

Further information can be found at the ATO website.