• Fringe benefits tax returns

    If you're a not-for-profit employer you must assess your liability for fringe benefits tax (FBT) annually.

    You must lodge a return covering the FBT year – from 1 April to 31 March – by 21 May (unless you're lodging through a tax agent who may have different lodgment arrangements in place). If 21 May falls on a weekend or public holiday, you can lodge and make payment on the next business day.

    If your organisation hasn'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 your organisation 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.

    Next steps:

    You can lodge your FBT return:

    • electronically using Standard Business ReportingExternal Link (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.

    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.

    See also:

    Last modified: 13 Oct 2017QC 33556