• Fringe benefits tax returns

    If you're a not-for-profit employer you must assess your own 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. 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 21 May falls on a weekend or public holiday, you can lodge and make any associated payment on the next business day after this date.

    If your not-for-profit 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 (or the first business day after if it falls on a weekend or public holiday), unless other arrangements apply.

    Next steps:

    You can lodge your FBT return:

    • electronically using Standard Business Reporting (SBR)-enabled software
    • through your tax agent
    • by post.

    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: 27 Mar 2017QC 33556