How to pay FBT

You must pay the total fringe benefits tax (FBT) amount you owe for the FBT year by 21 May unless you have made other arrangements with us.

You pay fringe benefits tax (FBT) either annually or by quarterly instalments with your business activity statements (BAS). Your payment must reach us on or before its due date to avoid interest and penalties.

You can pay your FBT by BPAY, credit card, direct credit, mail or in person at Australia Post.

Visit How to pay for payment options.

If you haven’t paid FBT before, you only need to make one payment for the year when you lodge your annual FBT return. In future years, we may ask you to make quarterly FBT instalments through your quarterly BAS.

Paying FBT by instalments

If this is not your final FBT return and your tax liability for the FBT year is $3,000 or more, you must pay quarterly FBT instalments for the next FBT year.

We will send you a pre-printed BAS before the lodgment date, including your:

  • due dates for lodging and paying
  • FBT instalment amount.

If you pay your FBT by instalments, you must lodge all your BASs for the FBT year ending 31 March, including the March quarter, before lodging your FBT return. If all BASs are not lodged before lodging your FBT return, your FBT return will not be processed until all instalments are paid.

If you need to make a balancing payment, do this when you lodge your annual FBT return.

Difficulty paying your FBT

If you are having difficulty making a payment, phone us on 13 11 42 before the due date to discuss your circumstances.

See also:

Last modified: 23 Jan 2015QC 43885