The perks that you provide to employees, their families or other associates may be considered as fringe benefits and creates fringe benefits tax (FBT) obligations for your organisation.
If you've provided fringe benefits during the FBT year (1 April 2025 and 31 March 2026), you may need to lodge an FBT return.
Your organisation could be providing fringe benefits without realising it. Common ones include providing:
- a work vehicle for personal use, including when it's kept at an employees' home
- tickets to shows or events
- gym or health memberships
- reimbursement for an employees' personal expenses (such as school fees).
If this applies to you, check whether any benefits provided attract FBT so your NFP can meet its obligations this FBT tax time.
Eligibility for concessions
Some NFPs may qualify for an FBT concession, which can reduce or eliminate your FBT liability. Check if your NFP is eligible for:
- an exemption as an FBT-exempt organisation or
- FBT rebate.
Make sure you keep accurate records and calculations to support your FBT position and any concessions you claim.
Lodge and pay on time
If your NFP is liable for FBT, you may need to lodge and pay by the due date to avoid penalties.
If you're lodging your own return, you have until 21 May 2026 to lodge and pay.
If lodging through a tax agent for the first time or you're using a different agent, contact them as soon as possible. The agent needs to add you to their FBT client list before 21 May 2026 to be part of their lodgment program.
If your tax agent lodges electronically on your behalf, the lodgment and payment due date is 25 June 2026.
If your organisation is registered for FBT but your liability is nil, you still need to let us know by lodging a Fringe benefits tax - notice of non-lodgment.
Support and resources
If you need help meeting your FBT obligations, more information is available at Lodging your FBT return and paying. You can also talk to your registered tax agent or phone our NFP Advice Service on 1300 130 248, between 8:00 am and 6:00 pm, Monday to Friday.
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