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  • Completing your 2021 FBT return – all employers

    The ATO is authorised by the Taxation Administration Act 1953 (TAA 1953) to request tax file numbers (TFNs). We will use the TFN to identify the entity in our records. It is not an offence not to provide the TFN. However, if you don't provide the TFN, the processing of your form may be delayed. 

    We are also authorised by the Fringe Benefits Tax Assessment Act 1986 and the TAA 1953 to ask for information on this form as we require it to help us administer relevant taxation laws. If the information is not collected, there could be a delay in processing your return or an error in an assessment.

    For more information, see our Fringe benefits tax – privacy notice.

    Correcting a mistake on your FBT return

    Strike out any mistakes you make in black pen. Write the new information as close as possible to the boxes for the label to correct your error. Do not use correction fluid or tape – this causes problems with scanning, which can delay processing your return.

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    Business details – items 1 to 13

    1 Tax file number (TFN)

    Write the TFN of the employer in the boxes provided.

    Make sure your TFN matches your FBT registration, particularly if you operate through a trust.

    If you do not have a TFN, complete a Tax file number application for companies and other organisations.

    If you are a sole trader and do not have a TFN, complete a Tax file number – application or enquiry for individuals.

    2 Australian business number (ABN)

    If you are registered in the Australian Business Register, print your ABN in the box provided. Otherwise, leave blank.

    Make sure the ABN you provide is associated with the TFN you quoted at item 1.

    3 Name of trustee or senior partner

    If you are a trust or partnership, provide the individual or non-individual name of your trustee or senior partner – otherwise, leave blank.

    If the name of your trustee or senior partner has not changed, provide the details exactly as shown on the last FBT return you lodged. If the name of your trustee or senior partner has changed, provide the new details.

    4 Name of employer

    Provide the individual or non-individual name of the employer as applicable. If your name has not changed, provide the details exactly as shown on the last FBT return you lodged. If your name has changed, provide the new details.

    5 – 7 Previous and current name and postal addresses

    Follow the instructions on the 2021 FBT return for the following items:

    • previous business or trading name
    • current postal address
    • postal address on previous return
    • current business or trading name.

    A change of name must be supported by a copy of the documentary evidence.

    8 Previous name of trustee or senior partner

    If you are a trust or partnership and your details have changed, provide the previous name of the trustee or senior partner of your organisation exactly as shown on the last FBT return you lodged – otherwise, leave blank.

    9 Name of the person to contact

    Provide the name, daytime phone number, and email address of a person we can contact about the information in your return.

    10 Number of employees receiving fringe benefits during the period 1 April 2020 to 31 March 2021

    Write the total number of employees and their associates who received fringe benefits during the period 1 April 2020 to 31 March 2021.

    The total must include any current or former employees, any person that will become your employee, or their associates, who received fringe benefits during the FBT year.

    11 Hours taken to prepare and complete this form

    We are committed to reducing the costs involved in complying with your taxation obligations. By completing this item, you will help us to monitor these costs as closely as possible. Your response to this question is voluntary.

    When completing this question, consider the time (rounded up to the nearest hour) you spent:

    • reading the instructions
    • collecting the information necessary to complete this return
    • making any necessary calculations
    • completing this return and putting your business tax affairs in order so you could give the information to your tax agent.

    Don't include the time your tax agent took to prepare and complete this return.

    12 Do you expect to lodge FBT return forms for future years?

    Tell us if you plan to continue lodging FBT returns. If you provide taxable fringe benefits after 31 March 2021, they fall into the 2022 FBT year and you may need to lodge a 2022 FBT return.

    We will cancel your FBT registration and any future instalments if you answer ‘no’ to this question.

    If you don't complete this item, it may result in processing problems.

    13 Electronic funds transfer (EFT)

    We need your financial institution details to pay any refund owing to you, even if you have provided them before, including:

    • Bank-State-Branch (BSB) number (this number has six digits – do not include spaces or hyphens)
    • account number (this number has no more than nine digits – do not include spaces or hyphens)
    • account name (for example, JQ Citizen). Do not show account type, such as cheque, savings, mortgage offset in the account name. Include spaces between each word and initials where required. If it exceeds 32 characters, provide the first 32 characters only.

    Your refund can only be paid into a recognised financial institution account located in Australia.

    Return calculation details

    14 Calculated fringe benefits taxable amounts

    Before you can calculate the taxable value of any benefit, you must identify the category the benefit falls into.

    We describe each category in Fringe benefits tax – a guide for employers.

    FBT is payable on the fringe benefits taxable amount. To work out the fringe benefits taxable amount, you must determine your type 1 and type 2 aggregate fringe benefits amounts.

    See 14A Type 1 aggregate amount and 14B Type 2 aggregate amount for further information.

    FBT concessions and exemptions for certain employers

    Concessional FBT treatment is available for certain benefits provided by the following types of employers:

    Benefits provided by these types of employers may be exempt from FBT up to a capping threshold, or entitled to a rebate of FBT subject to a capping threshold.

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    Last modified: 01 Jul 2021QC 65074