2022 Fringe benefits tax (FBT) return
You must lodge a 2022 Fringe benefits tax (FBT) return if you have a fringe benefits tax liability (also known as a fringe benefits taxable amount).
On this page
When to lodge
If you have an FBT liability for the FBT year ending 31 March 2022, you must lodge an FBT return by 23 May 2022 (the usual due date of 21 May 2022 falls on a weekend). This applies unless:
- we accept a request you make for an extension of time to lodge
- a registered tax agent lodges your return electronically and meets our lodgment program requirements for FBT. Your registered tax agent must lodge by 27 June 2022 in this case (as the usual date of 25 June 2022 falls on a weekend).
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 you are worried you’ll have difficulty paying on time, phone us on 13 11 42.
When to pay
You must pay your FBT liability by 23 May 2022 (the usual due date of 21 May 2022 falls on a weekend), unless you lodge electronically through a registered tax agent who meets our lodgment program requirements for FBT. In this case you must pay by 27 June 2022 (the usual due date of 25 June 2022 falls on a weekend). General interest charge will apply to payments made after these dates.
Key dates
Table 1: Key dates for FBT lodgment
Description
|
Due date for lodgment
|
2022 FBT return for self-preparers
|
23 May 2022
|
2022 FBT return for tax agents (paper lodgment)
|
23 May 2022
|
2022 FBT return for tax agents (electronic lodgment under the lodgment program where our requirements are met)
|
27 June 2022
|
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
|
23 May 2022
|
Table 2: Key dates for FBT liability payment
Description
|
Due date for payment
|
2022 FBT return for self-preparers
|
23 May 2022
|
2022 FBT return for tax agents (paper lodgment)
|
23 May 2022
|
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
|
23 May 2022
|
2022 FBT return for tax agents (electronic lodgment under the lodgment program where our requirements are met)
|
27 June 2022
|
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.
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) by 23 May 2022, unless you've made other arrangements with us. If you are lodging electronically through a registered tax agent who meets our lodgment program requirements, the due date for payment (if any) is 27 June 2022 (as the usual due date of 25 June falls on a weekend).
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 paid FBT instalments during the year and 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
The 2022 Fringe benefits tax return instructions can help you prepare and lodge your return.
You can lodge your FBT return:
Electronic lodgments are generally processed within 2 weeks. Most paper lodgments are processed within 10 weeks.
If you lodge by paper:
Australian Taxation Office
GPO Box 9845
[insert the name ,state and postcode of your capital city]
For example
Australian Taxation Office
GPO Box 9845
SYDNEY NSW 2001
Table 4: 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
|
You can also use prior year FBT returns and accompanying instructions to lodge returns for previous years.
You must lodge a 2022 Fringe benefits tax (FBT) return if you have an FBT liability for the year ending 31 March 2022. Last modified: 15 Mar 2022QC 68141