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JP_Tax(Newbie)Newbie
20 May 2026

HI ATO,


If your organisation is charity registered with ACNC NFP (FBT rebatable) and none of the below, will this not be a exempted employer type for FBT purposes? Many thanks.


  • (such as a public benevolent institution, health promotion charity or religious institution)
  • scientific institution (other than an institution run for the purpose of profit or gain to its shareholders or members)
  • public educational institution
  • public or not-for-profit hospital, and the benefit is within the employee capping threshold
  • public ambulance service, and the benefit is within the employee capping threshold.


Car parking and FBT | Australian Taxation Office

26 views
3 replies
26 views
3 replies

All replies

PollyATO(Community Support)Community Support
21 May 2026

Hi @JP_Tax,


Not all ACNC‑registered charities are exempt from FBT. Being registered with the ACNC and endorsed as FBT rebatable doesn’t make you exempt.


FBT exemptions apply only to certain types of organisations, such as:

  • public benevolent institutions
  • health promotion charities
  • public or not‑for‑profit hospitals (subject to caps)
  • public ambulance services (subject to caps)
  • religious institutions (for specific benefits to religious practitioners).

If your charity doesn’t fall into one of these categories, you’re a rebatable employer. This means you’re still liable for FBT, but can claim a rebate (subject to limits).


Check out more details on FBT-exempt organisations and FBT rebatable employers.

JP_Tax(Newbie)Newbie
22 May 2026

Thank you. Is Car Parking be a concession for a rebatable FBT Organisation which is registered with ACNC NFP?


A car parking fringe benefit and car parking expense payment fringe benefit is exempt from FBT when provided by:

  • registered charities
  • a scientific institution (other than an institution run for the purposes of profit or gain to its shareholders or members)
  • a public educational institution.

Under the below link Fringe benefits tax - a guide for employers | Legal database


NikkiATO(Community Moderator)Community Moderator
26 May 2026

Hi @JP_Tax,


No, being a rebatable charity doesn’t automatically give you the car parking exemption.


Car parking fringe benefits can be exempt, but only where the organisation falls into specific exempt employer categories, such as:

  • registered charities (in the relevant FBT‑exempt sense)
  • scientific institutions
  • public educational institutions.

There are two different things:

  • FBT‑exempt employers = certain benefits (including car parking) can be exempt.
  • FBT rebatable employers = FBT still applies, but a rebate reduces the amount payable.

If your organisation is an ACNC‑registered charity that is only rebatable and not one of the exempt employer types, then the car parking exemption wouldn’t apply. It would also be treated under the normal FBT rules (with the rebate).


Car parking can be exempt, but only if the organisation qualifies for the exempt employer categories. Not just because it is an ACNC‑registered rebatable charity.

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Are all ACNC‑registered charities exempt from FBT? | ATO Community