A health promotion charity (HPC) is a charitable institution whose principal activity is promoting the prevention or control of diseases in human beings.
The characteristics of a health promotion charity are:
- its principal activity is promoting the prevention or control of diseases in human beings, and
- it is a charity which is a charitable institution.
Health promotion charities must be endorsed by the Tax Office to access the following tax concessions:
- income tax exemption
- goods and services tax (GST) charity concessions, and
- fringe benefits tax (FBT) exemption.
As a result of accessing the FBT Exemption, employees of HPC Organisations are eligible to Salary Packaging up to $15,899.93 of tax free benefits per FBT year.
Please click the following link to view a salary packaging worked example for HPC Employees.
