Have you provided certain benefits to your employees in addition to their salary and wages between 1 April 2024 and 31 March 2025? If so, now is the time to work out if you have an FBT liability and need to lodge and pay FBT.
Examples of fringe benefits include providing an employee with a work car used for private purposes (including a dual cab ute), paying for a gym membership, and even tickets to an event or show.
As an NFP, your organisation may be eligible for an FBT exemption or rebate. This is a common area where NFPs make mistakes, so find out if your NFP is:
- FBT exempt at FBT-exempt organisations
- eligible for an FBT rebate at FBT rebatable employers.
As a general rule, benefits provided to volunteers and contractors do not attract FBT.
You must keep good records that support your calculations and your FBT position.
Remember to lodge your FBT return and pay by the due date
If you lodge your own FBT return, or use a tax professional who lodges by paper, you must lodge and pay the FBT amount you owe by 21 May 2025.
If you use a tax professional who lodges your return electronically on your behalf, you may have until 25 June 2025.
If you're lodging your FBT return through a tax professional for the first time, contact them before 21 May. The agent needs to add you to their FBT client list before this date, to make you eligible for the June lodgment and payment date.
For more information about how to lodge, see Lodging your FBT return and paying.
Lodging a nil FBT return
If you are registered for FBT but do not have an FBT liability you should send us a Fringe benefits tax – notice of non-lodgment (NAT 3094) so we don't seek a return from you at a later date.
Support and resources
For more information you can:
- call us on 1300 130 248
- visit ato.gov/Non-profit to find about more on concessions and obligations
- visit Overview: FBT concessions for not-for-profits to find out more about FBT for NFPs.