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JP_Tax(Newbie)Newbie
25 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

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1 replies
46 views
1 replies

All replies

JayATO(Community Support)Community Support
26 May 2026

Hi @JP_Tax,


No, car parking isn’t automatically exempt just because your organisation is an ACNC‑registered rebatable charity.


Car parking fringe benefits can be exempt, but only where the organisation falls into specific FBT‑exempt employer categories, such as certain charities, scientific institutions, or public educational institutions.


If your organisation is an ACNC‑registered charity and classified as a rebatable employer (not an exempt employer), then the car parking exemption doesn’t automatically apply. In that case, FBT is still payable, but a rebate may be available.


You can find detailed info about car parking exemptions and FBT concessions for not-for-profit organisations on our website.

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Is car parking a fringe benefit concession for NFP organisations? | ATO Community