2020 Fringe benefits tax (FBT) return

You must lodge your 2020 FBT return if you have a fringe benefits tax liability (also called a fringe benefits taxable amount).

In response to the COVID-19 crisis, the due date to lodge your 2020 FBT return and pay any associated liability for self-preparers and tax agent paper lodgments has been deferred from 21 May 2020 to 25 June 2020.

The FBT liability payment due date for 2020 FBT returns lodged electronically under a tax agent lodgment program has been deferred from 28 May 2020 to 25 June 2020.

If you need a further 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.

On this page:

• Paying FBT
• Requirements to lodge
• When you don’t need to lodge an FBT return
• How to lodge your FBT return

Paying FBT

Warning:

This information may not apply to the current year. Check the content carefully to ensure it is applicable to your circumstances.

End of attention

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 25 June 2020, unless you've made other arrangements with us.

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.

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:

• electronically, using your Standard Business ReportingExternal Link (SBR)-enabled software
• through your tax agent
• by post.

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

If you lodge by paper:

• download the Fringe benefits tax (FBT) return 2020 (NAT 1067, PDF 345KB)This link will download a file
• alternatively, obtain a paper copy of the Fringe benefits tax (FBT) return 2020 (NAT 1067) by using our online publication ordering service or phoning 1300 720 092
• send your completed FBT return to

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

See also:

• 2020 Fringe benefits tax return instructions
• Prior year FBT returns and accompanying instructions