From www.pwc.com.au: FBT can be complex for Not-For-Profit organizations, with exemptions available for those classified as ‘exempt organizations’ or ‘rebatable employers.’

Exempt organizations, such as registered public benevolent institutions and health promotion charities, can provide benefits up to specified capping thresholds without incurring FBT, while rebatable employers may claim a rebate on their FBT liability.

To determine their position, NFP organisations need to ascertain their classification to access appropriate benefits and avoid being treated as for-profit entities for FBT purposes.