Fringe benefits tax - return lodgment and payment

Who must lodge

You must lodge a fringe benefits tax (FBT) return if you have an FBT liability during an FBT year. The FBT year runs from 1 April to 31 March.

If you are lodging your first FBT return and are not currently registered for FBT, you must lodge an Application to register for fringe benefits tax before lodging your FBT return.

If you had FBT instalment obligations during an FBT year and did not vary those instalments to nil, lodging an FBT return will allow us to update our records and make these credits available to you.

You don't need to lodge an FBT return if your fringe benefits taxable amount during an FBT year is nil.

If you are registered for FBT but don't need to lodge an FBT return for the year, complete a Fringe benefits tax - notice of non-lodgment.