• How to lodge your FBT return

    You can lodge your fringe benefits tax (FBT) return either:

    • electronically, using Standard Business Reporting (SBR)-enabled software
    • through your tax agent
    • by post – send your completed FBT return to
      • Australian Taxation Office
        GPO Box 9845
        IN YOUR CAPITAL CITY
       

    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.

    Generally, electronic lodgments are processed within 2 weeks. Most paper lodgments are processed within 10 weeks.

    You must lodge your annual FBT return with us by 21 May. However, you will be eligible to lodge later if:

    • we accept a request you make to lodge late
    • a registered tax agent lodges your return electronically and meets our lodgment on-time requirements.

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

    You may have to pay a penalty if you lodge your FBT return after the due date.

    You must include the following on your FBT return:

    • the amount of FBT you have to pay
    • the different types of fringe benefits you provided
    • the total employee contributions for some benefit types
    • the total taxable value of each benefit type.

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

    Next step:

    See also:

    Accessing 2017 FBT return and instructions

    For 2017, you can download and print the FBT return. The accompanying instructions are available online only:

    Alternatively, you can obtain a paper copy of the FBT return (NAT 1067) by using the publication ordering service or phoning 1300 720 092. The 2017 instructions are not available in print or as a downloadable PDF document.

    Prior years

    For prior years, you can download and print the FBT return and accompanying instructions:

    Alternatively, you can obtain a paper copy of the FBT return (NAT 1067) and the instructions (NAT 2376) by using the publication ordering service or phoning 1300 720 092.

    Last modified: 11 Oct 2017QC 43880