Not-for-profit organisations may need to register for fringe benefits tax (FBT) if they provide benefits to employees during an FBT year (1 April to 31 March).

Depending on the type of organisation, it may be entitled to a rebate or an exemption for FBT.

The Australian Taxation Office has produced a short video that introduces you to the basics of the FBT concessions available to Not-for-profit entities.

You can also view this video, and download a transcript, on the ATO website

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