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  • FBT return

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

    The statutory due date for lodgment and payment is 21 May. The due dates for lodgment of 2021 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.

    Payment due date change

    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 will remain as 21 May.

    Other considerations

    To ensure your clients are covered by your lodgment program for their 2021 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.

    See also:

    Last modified: 01 Jul 2021QC 34541