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Fringe benefits tax (FBT) is a tax paid on benefits that an employer provides to their employees in addition to their salary, such as the use of a work car or phone.

Charity tax concessions are managed by the Australian Taxation Office (ATO).

Charities can apply for FBT rebates and FBT exemptions. Eligibility depends on what kind of charity they are.

See our factsheet about charity tax concessions, or visit the ATO website for information about FBT rebates and FBT exemptions.