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  • How to lodge your FBT return

    You must assess your liability for fringe benefits tax (FBT) annually. The FBT year runs from 1 April to 31 March.

    2020 FBT return

    You must lodge your 2020 FBT return if you have a fringe benefits tax liability (also called a fringe benefits taxable amount).

    In response to the COVID-19 crisis, the due date to lodge your 2020 FBT return and pay any associated liability for self-preparers and tax agent paper lodgments has been deferred from 21 May 2020 to 25 June 2020.

    The FBT liability payment due date for 2020 FBT returns lodged electronically under a tax agent lodgment program has been deferred from 28 May 2020 to 25 June 2020.

    If you need a further 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.

    Requirements to lodge - 2019 and prior years

    If you have an FBT liability – also known as a fringe benefits taxable amount – you must lodge a return and pay the FBT amount you owe for the FBT year by 21 May, unless:

    • we accept a request you make for an extension of time to lodge
    • you’ve been granted an automatic deferral
    • a registered tax agent lodges your return electronically and meets our lodgment program requirements for FBT.

    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.

    Further information - all years

    If the due date falls on a weekend or public holiday, you can lodge and pay on the next business day.

    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 when you lodge your FBT return.

    If your organisation had to pay $3,000 or more in the previous year, you must pay your FBT in quarterly instalments for the next FBT year. You pay these through your quarterly activity statement. If you need to make a balancing payment, do this when you lodge your FBT return.

    If you didn't have an FBT liability for an FBT year, and you didn't vary your FBT instalments to nil during that year, you will need to lodge an FBT return. This will allow us to update our records and refund any 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 didn't 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 normally be due.

    How to lodge your FBT return

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

    You can lodge your FBT return either:

    Australian Taxation Office
    GPO Box 9845
    [insert the name and postcode of your capital city]

    For example:

    Australian Taxation Office
    GPO Box 9845
    SYDNEY  NSW  2001

    Table 1: 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

    2020 FBT return and instructions

    For 2020, you can download and print the FBT return. The accompanying instructions are available online only.

    Next steps:

    Alternatively, use the publication ordering service to order a paper copy of the Fringe benefits tax (FBT) return 2020 (NAT 1067).

    The 2020 instructions are not available in print or as a downloadable PDF document.

    Prior years

    Prior year forms and instructions are available at:

    Use the publication ordering service to order a paper copy of the FBT return from the 2016 year (NAT 1067).

    If you've made a mistake

    To amend an FBT return, see:

    See also:

    Last modified: 27 Apr 2020QC 43880