We are a charity registered with ACNC and income tax-exempt. Would you advise which of the following benefits would attract FBT?
| Gym membership | Community service day off or well-being day off | Employer funded paid parental/maternity leave |
| Flu vaccinations | Rostered days off | Higher super contribution by employer |
| Paid health cover or contribution to health cover | Car parking | Concessional leave |
| Christmas lunch in a restaurant. |
I believe seeking the above advice is a free service included in the annual membership subscription.
Answer
As you are a registered charity, you may be eligible for the FBT rebate up to $30,000 of the taxable benefit of fringe benefits supplied to each employee.
This will be apparent from employee salary packages as in these situations, it is normal for employees to take full advantage of these concessions.
Please refer to our comments below regarding your questions.
| BENEFIT | YES/NO |
| Gym membership | YES |
| Community service day off or well-being day off | NO |
| Flu vaccinations | NO |
| Rostered days off | NO |
| Higher super contribution by employer | NO |
| Paid health cover or contribution to health cover | YES |
| Car parking | NO |
| Concessional leave | NO |
| Christmas lunch in a restaurant | NO- if under $300 per employee (minor and infrequent benefits) |