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  • Reporting, lodging and paying FBT

    Employers must lodge a fringe benefits tax (FBT) return if they have a liability – also known as a fringe benefits taxable amount – during an FBT year (1 April to 31 March).

    If you prepare your own FBT return, you must lodge a return and pay the FBT you owe for the FBT year by 21 May. If you have a tax agent that lodges your return electronically, the due date to lodge and pay is 25 June.

    If your tax agent lodges your return by paper, the due date to lodge and pay is 21 May.

    If the due date falls on a weekend or public holiday, you can lodge and pay on the next business day. For example, 21 May 2022 is a Saturday, so in this case you must lodge and pay by the next business day – which is 23 May 2022.

    If you're registered for FBT but don’t need to lodge an FBT return for the year, complete a Fringe benefits tax – notice of non-lodgment.

    Find out more

    Last modified: 16 Dec 2021QC 43875