Improving the utilisation of the fringe benefits tax concession by Public Benevolent Institutions

Abstract

Public Benevolent Institutions (PBIs) are a class of charity which are entitled to access a Fringe Benefits Tax (FBT) Concession. We explore the history of this concession and how it has evolved since its introduction. The paper also identifies barriers which inhibit access to the FBT Concession by employees of PBI charities, as well as offering some suggestions, at both a policy level and practice, to address these barriers.

Keywords: Public Benevolent Institutions, charity, fringe benefits tax