Register for fringe benefits tax (FBT)

Fringe benefits tax (FBT) is a tax paid on certain benefits you provide to your employees or your employees' associates.

FBT is separate from income tax and is based on the taxable value of the various fringe benefits you provide.

The FBT year runs from 1 April to 31 March.

You need to register for FBT once you have determined that you are providing fringe benefits and have to pay FBT.

Register for FBT

• Online – if you already have an ABN using the Australian Government Business Registration ServiceExternal Link
• by phone – if you're an authorised contact for the business, phone us on the business enquiries line
• through your registered tax agent
• by lodging your annual FBT return.

Otherwise, you need to complete the paper form Application to register for fringe benefits tax (NAT 1055, PDF, 302KB)This link will download a file.

See also:

• Fringe benefits tax
• Privacy notice – Application to register for fringe benefits tax

Register for fringe benefits tax (FBT). NAT 1055.