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 (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 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 you've made other arrangements with us.

Next steps:

You can lodge your FBT return:

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

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: 12 Jul 2016QC 33556