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About declarations

Information and links to declarations required for fringe benefits record keeping.

Last updated 25 March 2024


An employee declaration is written advice given by an employee to you, their employer. It contains information about the fringe benefits they have received.

You can receive employee declarations electronically if the declaration is signed by the employee using an electronic signature.

Employees can provide employee declarations to you in the approved electronic format if both:

  • you consented to the method of electronic signature
  • the electronic declaration, to determine your fringe benefits tax (FBT) liability, is both
    • readily accessible and understandable
    • convertible into written English.

You must obtain all employee declarations no later than the day your FBT return lodgment is due.

If you don't have to lodge a return, you must have the employee declarations by 21 May.

Note: Do not send us the declarations. You are required to keep these as part of your business records.

For more information, see Chapter 4.9 Electronic declarations in Fringe benefits tax – a guide for employers.

FBT alternative record keeping option

From 1 April 2024 (the FBT year ending 31 March 2025), you will have a choice, for certain benefits, to use existing business records in place of some employee declarations. This alternative record keeping option will only apply if the Commissioner has made a determination by legislative instrument which sets out the information required in the alternative records.

Recent updates to declarations

We are progressively updating our declarations to make them fillable forms. You may find that the wording has changed slightly as a result of this review. Where that is the case, and the declaration that you're using has different wording but is providing the same information, you do not need to update your declaration.

The airline transport declaration has been removed as it is no longer required, because there is no separate category of airline transport benefits.

Declarations required for record keeping

Following are links to declarations required for fringe benefits record keeping:

Expense payment




Transport related