(ie public and not-for-profit hospitals, public ambulance services, public benevolent institutions (except hospitals) and health promotion charities).
The FBT cap on exempt benefits provided by these NFPs is currently (as from 1 April 2015) $17,667 for public and not-for-profit hospitals and public ambulance services and $31,177 for public benevolent institutions (except hospitals) and health promotion charities. In addition to the capped exemptions, employees of these NFPs can also salary sacrifice meal entertainment benefits with no FBT payable by the employer. These benefits will be subject to a separate grossed-up cap of $5,000 per year per employee.