Fringe Benefits Account (FBA)
Within the South Australia Presbytery and Synod, ministry Fringe Benefit Accounts (FBA) are known as Trust Accounts and may also be operated by the Synod and by some Church Councils.
Accounts must be operated in accordance with the guidelines contained in the handbook. As a church account it must also be audited along with other accounts and reported on the congregation's balance sheet.
Eligible Religious Practioners must meet necessary conditions as prescribed by the ATO and may elect for a portion of their stipend and allowances to be credited to their FBA. Approved expenses may be paid from this account by direct payment of expense, reimbursement of expenses or with a Corporate MasterCard. Further details are available in the FBA handbook.
Fringe Benefits Account Handbook-Uniting Church SA (958 kb PDF)
Some points to remember
- The Fringe Benefits Account is the account of the Uniting Church Synod of SA or congregation
- Only eligible Ministers may participate
- Only eligible claims will be paid
- EFTPOS dockets do not constitute a tax invoice and will not be accepted for reimbursement claims.
Trust Account forms
Trust Account Deposit Form AR005E (49 kb PDF)
Trust Account Payment of Expense AP004E (49 kb PDF)
Trust Account Reimbursement Claim AP003 ERevised (78 kb PDF)