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  • Fringe benefits tax (FBT) return 2018

    If you have an FBT liability (otherwise known as a fringe benefits taxable amount) for the FBT year ending 31 March 2018, you must lodge an FBT return by 21 May 2018. This is unless:

    • we accept a request you make to lodge late
    • a registered tax agent lodges your return electronically and meets our lodgment on-time requirements.
    Table 1: Key dates for lodgment and payment

    Due date for lodgment

    Due date for payment

    Description

    20 May 2018

     

    Final date for states and territories that want to nominate an eligible state or territory body as an employer, or vary, or revoke a previous nomination

    21 May 2018

    21 May 2018

    Lodge and pay 2018 FBT return for self preparers

    Lodge 2018 FBT return for tax agents (if lodging by paper)

    21 May 2018

     

    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

     

    28 May 2018

    Pay 2018 FBT return for tax agents

    25 June 2018

     

    Lodge 2018 FBT return for tax agents (if lodging electronically and under the lodgment program and meets our lodgment on-time requirements)

    If you haven't previously paid FBT, or if the amount of FBT you had to pay for the previous year was less than $3,000, you must pay the tax once a year when you lodge your annual FBT return.

    If you had to pay FBT of $3,000 or more for the previous year, you must pay FBT quarterly with your activity statement in the subsequent year. You need to make a balancing payment (if any) when you lodge your FBT return by 21 May, unless you've made other arrangements with us.

    If your FBT liability is nil, and you did not vary your FBT instalments to nil, you need to lodge a return for the year ending 31 March 2018.

    Lodging an FBT return will allow us to update our records and make these credits available to you.

    If your FBT liability for the year is nil, and you are registered for FBT, you don’t need to lodge an FBT return for the year. You should complete a Fringe benefits tax – notice of non-lodgment by the time your return is due.

    How to lodge your FBT return

    You can lodge your FBT return:

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

    If you lodge by paper:

    Note: Do not replace the words 'IN YOUR CAPITAL CITY' with the name of your capital city and its postcode, as we have a special agreement with Australia Post.

    See also:

    Last modified: 24 Apr 2018QC 54571