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7. ? ? ? ? ? EXEMPT? REBATE? ? & Hi! What are my concessions and obligations? http://www.ato.gov.au/Non-profit http://www.ato.gov.au/Non-profit

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10. Goods and Services Tax (GST)FBT Exemption FBT Rebate Fringe Benefits Tax (FBT) Pay As You Go (PAYGW) PreviousNextPress Esc key to exit presentationClick these buttons to navigate:

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12. Fringe benefits

13. DRAFT Employer Employee Fringe benefits Personal use of company vehicles Entertainment Salary sacrificed benefits Payment of health insurance premiums Reimbursement of school fees PreviousNextPress Esc key to exit presentationClick these buttons to navigate:

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16. Pay full FBT Exempt from FBT Entitled to FBT rebate Concessions: -FBT exemption -FBT rebate CAP PreviousNextPress Esc key to exit presentationClick these buttons to navigate:

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19. ? Hi! My fringe benefits include… Do I need to lodge an FBT return? PreviousNextPress Esc key to exit presentationClick these buttons to navigate:

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22. R R E EE E If you are eligible for an FBT rebate, you must lodge a return. If you are eligible for an FBT exemption and have fringe benefits exceeding the cap, you must lodge a return for those fringe benefits. If you are eligible for an FBT exemption and do not have fringe benefits exceeding the cap, you do not need to lodge a return. PreviousNextPress Esc key to exit presentationClick these buttons to navigate:

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24. DRAFT 1300 130 248 or Contact the ATO at 8am to 6pm Monday to Friday www.ato.gov.au/Non-profit PreviousPress Esc key to exit presentationClick this button to navigate:

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