Guide to activity statements

Fringe benefits tax (FBT) instalment

FBT is a tax employers pay on certain benefits they provide to their employees, including their employees' family or other associates. The benefits may be in addition to, or part of, their salary or wages package. FBT is separate from income tax.

If you were required to pay FBT of $3,000 or more in the previous year, you need to pay the tax quarterly by instalments with your activity statement.

Completing the FBT labels

To complete the FBT section of your activity statement, use the following labels:

• F1 - ATO instalment amount
• 6A - FBT instalment.

If you want to vary your FBT instalment amount, also use:

• F2 - Estimated FBT for the year
• F3 - Varied amount for the quarter
• F4 - Reason code for variation
• 6B - Credit from FBT instalment variation.

	The FBT year is from 1 April to 31 March. If you pay FBT by instalments, you should lodge all of your activity statements for the FBT year ending 31 March, including the March quarter, before lodging your annual FBT return. We can then update your FBT account and process the return without delay.
	For more information on FBT, refer to: Fringe benefits tax Fringe benefits tax for small business (NAT 8164) Fringe benefits tax - a guide for employers (NAT 1054).
	If you have an FBT, LCT or WET obligation, all three labels will appear on your activity statement. Ignore the labels that don't relate to your activities.
	Activity statements - home

Sections within Fringe benefits tax (FBT) instalment

• Completing the FBT labels