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Monday, 25 May 1998
Page: 3043


Senator Allison asked the Minister representing the Treasurer, upon notice, on 28 November, 1997:

Is it the case that non-government schools are not subject to fringe benefits tax; if so, what are the tax revenue implications of this provision.


Senator Kemp (Assistant Treasurer) —The answer to the honourable senator's question is as follows:

No. Apart from the car parking exemption, non-government schools do not have an exemption from the payment of fringe benefits tax. However, they are entitled to the section 65j rebate, a rebate of 48 per cent of the employer's fringe benefit taxable value, which is available for a range of generally non-profit organisations such as religious and scientific institutions, sporting clubs, non-government schools, hospitals and so on.

Non-government schools have an exemption from the payment of fringe benefits tax under subsection 58G(2) of the FBTAA where public education institutions provide either payment for car parking or car parking spaces to employees.

No estimate is available of the cost of revenue of the section 65j rebate as it applies to non-government schools. The cost to revenue of the section 65j rebate as a whole is estimated at $55m in 1996-97. No estimate is available of the cost to revenue of the FBT exemption for car parking available under subsection 58G(2) of the FBTAA.