If you have to pay fringe benefits tax (FBT), you must register for FBT and lodge an FBT return.
If you're not already registered, you can register:
- by lodging your annual FBT return
- online, if you already have an Australian business number (ABN) – use the Australian Government Business Registration ServiceExternal Link
- by phone on the business enquiries line – you must be an authorised contact for the business
- through your registered tax agent
- by completing the paper form Application to register for fringe benefits tax.