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  • 2020 Fringe benefits tax (FBT) return

    If you have an FBT liability (also known as a fringe benefits taxable amount) for the FBT year ending 31 March 2020, you must lodge an FBT return by 21 May 2020. This is unless either:

    • we accept a request you make for an extension of time to lodge
    • you’ve been granted an automatic deferral because of the bushfires
    • a registered tax agent lodges your return electronically and meets our lodgment program requirements for FBT.

    If you need an extension of time to lodge and you are:

    • lodging through a tax agent – contact them
    • not lodging through a tax agent – phone us on 13 28 66.

    If the due date falls on a weekend or public holiday, you can lodge and make payment on the next business day.

    On this page:

    Key dates

    Table 1: Key dates for FBT return lodgment

    Description

    Due date for lodgment

    Final date for states and territories that want to nominate an eligible state or territory body as an employer, or vary, or revoke a previous nomination

    21 May 2020

    Final date for tax agents to add new FBT clients to their client list to ensure they receive the lodgment and payment concessions for their fringe benefits tax returns

    21 May 2020

    2020 FBT return for self-preparers

    21 May 2020

    2020 FBT return for tax agents (paper lodgment)

    21 May 2020

    2020 FBT return for tax agents (electronic lodgment under the lodgment program where our lodgment program requirements are met)

    25 June 2020

    Table 2: Key dates for FBT liability payment

    Description

    Due date for payment

    2020 FBT return for self-preparers

    21 May 2020

    2020 FBT return for tax agents (paper lodgment)

    21 May 2020

    2020 FBT return for tax agents (electronic lodgment under the lodgment program where our lodgment program requirements are met)

    28 May 2020

    If you haven't paid FBT before, or if the amount of FBT you had to pay for the previous year was less than $3,000, you only make one payment for the year when you lodge your FBT return.

    If you paid FBT of $3,000 or more for the previous year, you must pay FBT quarterly with your activity statement in the following year. You need to make a balancing payment (if any) when you lodge your FBT return by 21 May, unless you've made other arrangements with us.

    Bushfires 2019–20 deferral

    If your business is in one of the identified impacted postcodes, we'll automatically defer any lodgments or payments you have due. You, or your agent, don't need to apply for a deferral – it will be automatically applied. FBT return lodgments, and their associated payments, will be deferred until 28 May 2020.

    If you've been affected by this disaster but your postcode isn't in the current postcodes list, phone our Emergency Support Infoline on 1800 806 218 for help.

    More information about assistance available is at Dealing with disasters.

    Lodgment and payment deferrals for employers in bushfire impacted postcodes don't apply to large withholders. Large withholders are those who have previously withheld more than $1 million tax annually or are part of a corporate group that has.

    Coronavirus (COVID-19) impacts

    If you’re experiencing financial difficulty in meeting your FBT obligations because of the coronavirus, phone our Emergency Support Infoline on 1800 806 218, when you’re ready, to discuss your situation.

    For more information refer to COVID-19.

    Requirements to lodge

    You must lodge an FBT return if you have an FBT liability for the FBT year.

    If you did not have an FBT liability for the FBT year, and you did not vary your FBT instalments to nil during that year, you also need to lodge an FBT return. Lodging an FBT return will allow us to update our records and refund the FBT instalment credits you paid during the FBT year to you.

    When you don’t need to lodge an FBT return

    You don’t need to lodge if you did not have an FBT liability for the FBT year and you don’t pay your liability by instalments.

    Instead you must complete a Fringe benefits tax – notice of non-lodgment by the time your return would otherwise be due.

    How to lodge your FBT return

    You can lodge your FBT return either:

    Electronic lodgments are generally processed within two weeks. Most paper lodgments are processed within 10 weeks.

    If you lodge by paper:

    Australian Taxation Office
    GPO Box 9845
    [insert the name and postcode of your capital city]

    For example

    Australian Taxation Office
    GPO Box 9845
    SYDNEY  NSW  2001

    Table 3: Postcodes for each capital city

    Capital city

    Postcode

    Adelaide, South Australia

    5001

    Brisbane, Queensland

    4001

    Canberra, Australian Capital Territory

    2601

    Darwin, Northern Territory

    0801

    Hobart, Tasmania

    7001

    Melbourne, Victoria

    3001

    Perth, Western Australia

    6001

    Sydney, New South Wales

    2001

    See also:

    Last modified: 24 Mar 2020QC 61902