A-Z index

FBT returns

Fringe benefits tax (FBT) instalment
Labels F1, F2, F3, F4, 6A and 6B. FBT is separate from income tax. If you paid FBT of $3,000 or more in the previous year, you need to pay the tax quarterly by instalments with your business activity statement.
Fringe benefits tax record keeping
This information forms Chapter 4 of Fringe benefits tax - a guide for employers. A fringe benefit may be provided by another person on behalf of an employer. It may also be provided to another person on behalf of an employee (for example, a relative).
Fringe benefits tax return
If you have an FBT liability you must lodge an FBT return.
How to lodge your FBT return
You can lodge your FBT return electronically, through your tax agent or by post. The annual FBT return is due by 21 May.
Reportable fringe benefits
If you are an employer that provides fringe benefits to an employee, you may need to report the grossed-up taxable value on the employee's payment summary.