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  • 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

    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:

    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: 27 Apr 2020QC 61902