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FBT return

How and when to lodge a fringe benefits tax (FBT) return for clients.

Last updated 30 June 2023

Find out how and when to lodge a fringe benefits tax (FBT) return for clients.

Fringe benefits tax (FBT) returns can only be lodged electronically through the practitioner lodgment service (PLS).

The statutory due date for lodgment and payment is 21 May. The due dates for lodgment of FBT returns for all tax agents are:

  • 25 June if the return is lodged via PLS
  • 21 May if the return is lodged by paper.

The due date for payment under the lodgment program has been permanently changed to 25 June if you lodge your client's return via PLS.

If you lodge your client's FBT return by paper, the payment due date is 21 May.

To ensure your clients are covered by your lodgment program for their 2024 FBT return, you must be appointed as the tax agent for that client role by 21 May.

If your client does not have to lodge an FBT return for the year of lodgment, notify us as early as possible as processing may take up to 28 days around peak lodgment dates.

QC34541