What is fringe benefits tax (FBT)?

Fringe benefits tax is a tax paid on certain benefits you provide to your employees or your employees' associates. FBT is separate from income tax and is based on the taxable value of the various fringe benefits you provide.

The FBT year runs from 1 April to 31 March.

When to complete this form

We recommend that you register for FBT once you have established that you have to pay FBT.

Use this form to apply for registration for fringe benefits tax.

You can download this publication in Portable Document Format (PDF).

Application to register for fringe benefits tax (NAT 1055, PDF 296 KB).

Further Information

For further information refer to Fringe benefits tax.

End of further information
Last modified: 08 Aug 2014QC 27382