Is investment property mortgage or interest payments an FBT exemption for a religious organisation that is registered as a charity with ACNC?
321 views
321 views1 replies
1 replies
321 views
1 replies
This thread is archived and the information may not be up-to-date. You can't reply to this thread.
Howdy @jboldero,
For a religious organisation:
- registered as a charity with the Australian Charities and
- Not-for-profits Commission (ACNC)
Certain fringe benefits provided to religious practitioners can be exempt from Fringe Benefits Tax (FBT).
This exemption typically applies to:
- benefits provided in recognition of pastoral duties or
- other duties related to the practice,
- study,
- teaching or
- propagation of religious beliefs.
Investment property mortgage or interest payments are generally not included in these exempt benefits. The FBT exemptions for religious institutions are:
- more focused on benefits directly related to the religious practitioner’s duties,
- such as housing provided to a minister or
- other pastoral care benefits.
All replies
Howdy @jboldero,
For a religious organisation:
- registered as a charity with the Australian Charities and
- Not-for-profits Commission (ACNC)
Certain fringe benefits provided to religious practitioners can be exempt from Fringe Benefits Tax (FBT).
This exemption typically applies to:
- benefits provided in recognition of pastoral duties or
- other duties related to the practice,
- study,
- teaching or
- propagation of religious beliefs.
Investment property mortgage or interest payments are generally not included in these exempt benefits. The FBT exemptions for religious institutions are:
- more focused on benefits directly related to the religious practitioner’s duties,
- such as housing provided to a minister or
- other pastoral care benefits.
Featured articles
7 Apr 2026 · 2 min read time
22 Apr 2024 · 3 min read time
15 Apr 2026 · 4 min read time