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  • 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 an FBT return but only if you have a liability during an FBT year (1 April to 31 March).

    You don't need to lodge an FBT return if your fringe benefits taxable amount for the year is nil. If you are registered for FBT but don't need to lodge an FBT return, you must lodge a Fringe benefits tax - notice of non-lodgment (NAT 3094).

    You must lodge your return and pay the total FBT amount you owe for the FBT year by 21 May. However, if a tax agent is preparing your FBT return, different lodgment arrangements may apply. 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:

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

    2018 FBT return and instructions

    For 2018, you can download and print the FBT return. The accompanying instructions are available online only:

    Alternatively, you can order a paper copy of the FBT return (NAT 1067) at Order ATO publications.

    The 2018 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:

    Use the publication ordering serviceExternal Link to get a paper copy of:

    • the FBT return for all years (NAT 1067)
    • the accompanying instructions up to 2016 (NAT 2376)

    See also:

    Last modified: 09 Oct 2018QC 33556