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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