Benefits that are exempt from FBT solely because they are provided to either:
  • employees of public benevolent institutions, certain charitable institutions or some hospitals (including government employees who work in public hospitals) or public ambulance services
  • live-in carers of disadvantaged or elderly people where the employer is a government body, religious institution or not-for-profit company.
Quasi-fringe benefits are included in the employee’s reportable fringe benefits amount.